COURSE INTRODUCTION AND APPLICATION INFORMATION


Course Name
Financial Accounting I
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
MUH 100
Fall/Spring
3
0
3
5
Prerequisites
None
Course Language
Turkish
Course Type
Elective
Course Level
Short Cycle
Mode of Delivery -
Teaching Methods and Techniques of the Course
Course Coordinator -
Course Lecturer(s)
Assistant(s) -
Course Objectives The purpose of this course is to provide students with the relevant and sufficient information necessary to manage accounting entries and prepare the balance sheet.
Learning Outcomes The students who succeeded in this course;
  • will be able to explain the main principles of accounting and linking them to the accounting transactions
  • will be able to prepare the chart of accounts
  • will be able to make accounting entries for asset accounts
  • will be able to prepare the ledger and trial balance
  • will be able to prepare the balance-sheet for the end of the period
Course Description Students will be able to explain the main principles of accounting, applying the rules and principles of accounting, they will be able to manage accounting entries and prepare the accounting ledgers and the balance sheet for the end of the period.
Related Sustainable Development Goals

 



Course Category

Core Courses
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Required Materials
1 Definition and functions of accounting, users of accounting information, scope and basic principles of accounting Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 7-34.
2 Definition of the the balance sheet, equation of balance sheet, effects of financial transactions on balance sheet Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 35-38.
3 Account concept, the functioning of the accounting rules, the accounting process Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 45-62.
4 Opening balance sheet, compilation of data and documents, accounting entries journals to the ledger Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 63-81.
5 Monthly trial balance, general trial balance , inventory transactions, adjusted trial balance, balance sheet and income statement for the end of the period Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 85-100.
6 Monthly trial balance, general trial balance , inventory transactions, adjusted trial balance, balance sheet and income statement for the end of the period Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 101-128.
7 Practices Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 63-128.
8 MIDTERM MIDTERM
9 Liquid assets Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 160-193.
10 Securities Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 198-230.
11 Receivables Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 231-291.
12 Inventories Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 292-304.
13 Prepaid expenses, income accruals and other current assets Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 382-390.
14 Accounting entries for non-current assets Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 401-480.
15 Practices Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 160-480.
16 FINAL FINAL
Course Notes/Textbooks

Coursebook: Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182.

Additional Resource: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517.

Additional Resource: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.

Suggested Readings/Materials www.kgk.gov.tr and Course Notes.

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
1
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterm
1
40
Final Exam
1
50
Total

Weighting of Semester Activities on the Final Grade
2
50
Weighting of End-of-Semester Activities on the Final Grade
1
50
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: 16 x total hours)
16
Study Hours Out of Class
14
4
56
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterms
1
20
Final Exams
1
22
    Total
146

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to know the marketing process and its environment by having the theoretical knowledge in marketing.

2

To be able to carry out marketing activities within the framework of the relevant legislation provisions by recognizing the documents related to marketing.

3

To be able to use the modern techniques, tools and information technologies required for marketing-related applications.

4

To be aware of the sales organizations, sales management and sales techniques and manage the sales process and solve the possible problems that may arise.

5

To be able to analyse the customer behaviour and use this information at the local and global scenarios.

6

To be able to determine and effectively use the marketing related applications for modern techniques, tools and information technologies.

7

To be able to communicate effectively in oral and written form.

8

To be able to work effectively with multi-disciplinary teams, and apply them in the work environment.

9

To have a wide acquaintance with the math skills and statistical knowledge required for the vocational area.

10

To be able to follow the information in the field and communicate with colleagues by using English at the general level of European Language Portfolio A2.

11

To be able to act as an example to the society by the needs of social life and with its attitudes and attitudes.

12

To have the ability of occupational information synthesizing, analysing, interpreting, questioning, criticism, and to understand the professional legal regulations to adopt a lifelong learning approach accordingly.

13

To be able to direct his/her education to a further level of education.

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest