ISLZ201 Financial Accounting I

5 ECTS - 3-0 Duration (T+A)- 3. Semester- 3 National Credit
Information About Course

Information
Goal, Content & Resources
Course Learning Outcomes
Relation with Program Learning Outcome
Week Plan
Assessment
Student Workload - ECTS

Information

Unit FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
BUSINESS ADMINISTRATION PR.
Code ISLZ201
Name Financial Accounting I
Term 2019-2020 Academic Year
Semester 3. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 5 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Label C Compulsory
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. VEYİS NACİ TANIŞ
Course Instructor Prof. Dr. VEYİS NACİ TANIŞ (Güz) (A Group) (Ins. in Charge)
Prof. Dr. TURGUT ÇÜRÜK (Güz) (B Group) (Ins. in Charge)


Course Goal / Objective

Recording all kinds of financial procedures in balance sheet and income statements, financial accounts, accounts, accounting record and tools, generally accepted principles of accounting, account of assets and liabilities.

Course Content

In this course, the basic concepts of accounting as well as the fundemental tables such as balance sheet, income statement, single-and double-sided documents will be examined.

Course Precondition

Resources

Notes



Course Learning Outcomes

Order Course Learning Outcomes
LO01 Recognize the basic concepts and documents related to accounting
LO02 Understand the functioning of balance sheet and income statement accounts and arrange temporary trial balance
LO03 Recall the basic principles of balance sheet and income statement from financial statements
LO04 Recall accounting equation and calculation of capital
LO05 Recall assets and liabilities account
LO06 Recall expense and revenue accounts
LO07 Recall double entry method
LO08 Recall current term transactions
LO09 Recall arrangement of trial balance
LO10 Define main groups and related items of financial statements (e.g. current non-current assets and liabilities, equity)
LO11 Define main groups and related items of financial statements (cost of gooods solds expenses and revenues)
LO12 Define main groups and related items of financial statements (cash flows from operating, investing, financing activities)
LO13 Identify inventory costing, depreciation, and basics of valuation methods to the related accounts
LO14 Recall end of period transactions
LO15 Recall arrangement year-end closing entries


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 - List and define the concepts of business management, and explain their relations to each other 5
PLO01 - List and define the concepts of business management, and explain their relations to each other 4
PLO01 - List and define the concepts of business management, and explain their relations to each other 5
PLO02 - List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. 5
PLO02 - List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. 2
PLO02 - List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. 5
PLO03 - List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. 1
PLO03 - List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. 4
PLO03 - List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. 5
PLO04 - Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. 3
PLO04 - Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. 5
PLO04 - Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. 1
PLO05 - Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. 5
PLO05 - Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. 4
PLO05 - Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. 1
PLO06 - Determine appropriate methods to solve business problems 5
PLO06 - Determine appropriate methods to solve business problems 4
PLO06 - Determine appropriate methods to solve business problems 5
PLO07 - Evaluate the results that are obtained from applications of business management methods 0
PLO07 - Evaluate the results that are obtained from applications of business management methods 4
PLO07 - Evaluate the results that are obtained from applications of business management methods 5
PLO08 - Use the basic numerical and statistical softwares 4
PLO08 - Use the basic numerical and statistical softwares 3
PLO08 - Use the basic numerical and statistical softwares 5
PLO09 - Use the basic enterprise resource planning (ERP) softwares 4
PLO09 - Use the basic enterprise resource planning (ERP) softwares 5
PLO09 - Use the basic enterprise resource planning (ERP) softwares 1
PLO10 - Take initiative individually or/and as a member of a team, lead and work effectively 4
PLO10 - Take initiative individually or/and as a member of a team, lead and work effectively 5
PLO10 - Take initiative individually or/and as a member of a team, lead and work effectively 0
PLO11 - As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. 5
PLO11 - As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. 5
PLO11 - As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. 5
PLO12 - Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning 5
PLO12 - Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning 5
PLO12 - Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning 5
PLO13 - Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. 5
PLO13 - Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. 5
PLO13 - Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. 5
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements in academic and business context 5
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements in academic and business context 5
PLO14 - Use Turkish and at least one foreign language in accordance with the requirements in academic and business context 5
PLO15 - Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format 5
PLO15 - Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format 3
PLO15 - Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format 4
PLO16 - Question traditional approaches, methods and implementations; develop and implement alternative methods when required 3
PLO16 - Question traditional approaches, methods and implementations; develop and implement alternative methods when required 5
PLO16 - Question traditional approaches, methods and implementations; develop and implement alternative methods when required 5
PLO17 - Recognize and apply social, scientific and professional ethical values. 3
PLO17 - Recognize and apply social, scientific and professional ethical values. 5
PLO17 - Recognize and apply social, scientific and professional ethical values. 3
PLO18 - Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives 4
PLO18 - Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives 1
PLO19 - Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses 5


Week Plan

Week Topic Preparation Methods
1 Introduction, Basic Concepts and Principles Reading material related to the topic
2 Accounting Equation and Calculation of Capital Reading material related to the topic
3 Accounting Equation and Calculation of Capital Reading material related to the topic
4 Basic Financial Tables: Balance Sheet and Applications Reading material related to the topic
5 Basic Financial Statements: Income Statement and Applications Reading material related to the topic
6 Account and Its Importance in Accounting: Reviewing Account of Assets and Liabilities Reading material related to the topic
7 Account and Its Importance in Accounting: Reviewing Expense and Revenue Accounts Reading material related to the topic
8 Mid-Term Exam Preparation to Exam
9 Principles and Examples of Double Entry Method Reading material related to the topic
10 Principles and Examples of Double Entry Method Reading material related to the topic
11 Current Term Transactions and Arrangement of Trial Balance Reading material related to the topic
12 Current Term Transactions and Arrangement of Adjusted Balance Reading material related to the topic
13 Current Term Transactions and Arrangement of Adjusted Balance Reading material related to the topic
14 End of Period Transactions and Year-end Closing Entries Reading material related to the topic
15 End of Period Transactions and Year-end Closing Entries Reading material related to the topic
16 Term Exams Preparation to Exam
17 Term Exams Preparation to Exam


Assessment (Exam) Methods and Criteria

Assessment Type Midterm / Year Impact End of Term / End of Year Impact
1. Midterm Exam 100 40
General Assessment
Midterm / Year Total 100 40
1. Final Exam - 60
Grand Total - 100


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 3 42
Out of Class Study (Preliminary Work, Practice) 14 3 42
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 18 18
Total Workload (Hour) 114
Total Workload / 25 (h) 4,56
ECTS 5 ECTS

Update Time: 01.05.2025 12:15