COURSE INTRODUCTION AND APPLICATION INFORMATION


Course Name
Accounting
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
BA 215
Fall
2
2
3
4
Prerequisites
None
Course Language
English
Course Type
Required
Course Level
First Cycle
Course Coordinator
Course Lecturer(s)
Assistant(s)
Course Objectives This course aims to examine the accounting process, the financial reporting of business transactions in of firms, introduce the main principles of accounting, and how the accounting information is used by the decision makers
Learning Outcomes The students who succeeded in this course;
  • will be able to define and use the accounting equation
  • will be able to explain and prepare the financial statements
  • will be able to define debits,credits, and normal account balances
  • will be able to prepare the trial balance from the T-Accounts
  • will be able to prepare the financial statements from the adjusted trial balance
  • will be able to define inventory costing methods
  • will be able to use cost volume profit analysis
Course Content This course aims to set the fundamental basis for the future accounting courses by covering the bookkeeping process and the reporting of the basic financial statements as the balance sheet, income statement, the statement of cash flows, and the statement of retained earnings. Also, it aims to understand basic concepts of managerial accounting.

 



Course Category

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

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Introduction Chapter 1 Financial Accounting Book
2 Accounting Cycle Chapter 2 Financial Accounting Book
3 Accounting Cycle Chapter 2 Financial Accounting Book
4 HOLIDAY -
5 Completing the Accounting Cycle Chapter 3 Financial Accounting Book
6 Completing the Accounting Cycle Chapter 3 Financial Accounting Book
7 Comprehensive Problem Chapter 3 Financial Accounting Book
8 Merchandise Transactions Chapter 4 Financial Accounting Book
9 Inventories Chapter 5 Financial Accounting Book
10 An Introduction to Cost Terms and Purposes Determining How Costs Behave Chapter 2 Cost Accounting Book
11 Cost Volume Profit Analysis Chapter 3 Cost Accounting Book
12 Case Study- Presentation
13 Case Study- Presentation
14 Presentation
15 Presentation
16 Review of the Semester  
Course Textbooks Principles of Financial Accounting Based on IFRS by C.Şımga Muğan and N.Hoşal Akman 5th Edition, McGrawHill,2012
References Cost Accounting: A managerial Emphasis by Horngren, Datar, Foster, Rajan, Ittner Pearson Prentice Hall, 14th

 

EVALUATION SYSTEM

Semester Requirements Number Percentage
Participation
-
-
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Homework / Assignments
-
10
Presentation / Jury
-
-
Project
1
20
Seminar / Workshop
Midterms / Oral Exams
2
70
Final / Oral Exam
Total

Contribution of Semester Work to Final Grade
100
Contribution of Final Work to Final Grade
Total

ECTS / WORKLOAD TABLE

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
15
2
Field Work
Quizzes / Studio Critiques
Homework / Assignments
-
1
Presentation / Jury
-
Project
1
17
Seminar / Workshop
Midterms / Oral Exams
2
2
Final / Oral Exam
    Total
99

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Qualifications / Outcomes
* Level of Contribution
1
2
3
4
5
1 Successfully applies theoretical and practical knowledge and skills in Culinary Arst and Management
2 Professionally applies artistic knowledge and skills that are required in the field of Culinary Arts
3 Carries best practices in terms of work and food security, safety and hygiene in food production
4 Appreciates, evaluates and makes decisions regarding to visual, textual and nutritional data with respect to food production and presentation
5 Recognizes and evaluates the impact of gastronomy on culture and society
6 Possesses visual thinking skils and effectively conveys visual concepts
7 Assumes responsibility for solving complex problems that may occur in the field of Culinary Arts and management, both individually and as a team member
8 Initiates culinary projects and can assume leadership for success
9 Critically evaluates the knowledge and skills possessed in Culinary Arts and Management, defines learning requirements and directs own learning
10 Informs individuals and organizations on topics related to Culinary Arts and Management and effectively conveys opinions in verbal or written ways
11 Shares opinions with experts or nonexperts by supporting them with quantitative and qualitative data
12 Possesses necessary knowledge and skills in relevant fields such as gastronomy, design and management and effectively applies them to the practice of Culinary Arts X
13 Follows the developments in field and communicates with colleguages by fleuntly using a foreign language
14 Speaks a second foreign language in intermediate level
15 Effectively uses technological equipment related to the field
16 Possesses ethical values in the field of Culinary Arts and Management

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

 

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