TÜRKÇE
ENGLISH
Information
| Code | BAC201 |
| Name | Financial Accounting I |
| Term | 2023-2024 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | KAYAHAN TÜM |
| Course Instructor |
Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Students will be taught the basic concepts of accounting, the accounting process. The basic concepts of accounting are to teach the preparation of some financial statements as a result of accounting records and transactions in the accounting process.
Course Content
The development process of accounting, explaining the basic concepts and principles of accounting. It covers the introduction of the financial statements of the enterprises within the framework of the accounting process and the teaching of the transactions made while preparing these statements.
Course Precondition
No prerequisites for the course
Resources
General Accounting (12th Edition), 2020, Veyis Naci Tanış, Adana, Karahan Bookstore.
Notes
Financial Accounting (14th Edition), 2019, Nihat Küçüksavaş, Istanbul, Beta Press. General Accounting (6th Edition), 2020, Veyis Naci Tanış, Bilal Zafer Berikol, Adana, Karahan Bookstore.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Defines the basic concepts of accounting and accounting from business functions. |
| LO02 | Defines the accounting process, the concept of account in accounting and some basic concepts used in accounting. |
| LO03 | Explains the ledgers used in accounting by drawing their shapes. |
| LO04 | Explains the accounting basic financial statements by drawing their figures. |
| LO05 | Explains some of the accounting supplementary financial statements by drawing their figures. |
| LO06 | It makes simple daily notebook (journal) records by drawing its shape. |
| LO07 | She/He makes the entries in the general ledger (ledger) by drawing the shape of the record she/ he made in the general ledger (ledger). |
| LO08 | In general terms, she/ he knows what transactions will be made at the end of the period |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | 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. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 5 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Course Description Definition of accounting, accounting process, basic concepts, accounting profession, some basic documents used in accounting | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 2 | Accounting basic equation and transactions, financial statements | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Basic financial statements, supplementary financial statements, Cost of Goods Sold (SMM) | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 4 | Cost of Goods Sold sample applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 5 | Income Statement sample applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 6 | Account in Accounting, Type of General Ledger Accounts, Accounts with Active-Passive Characters | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Gösterip Yaptırma |
| 7 | Income-Expense Accounts, Balance Sheet Accounts, Income Statement Accounts, Uniform Chart of Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Gösterip Yaptırma |
| 8 | Mid-Term Exam | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Classification of Accounts in TDHP, Daily (Journal) Ledger Records | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 10 | Types of Journal Items, Transactions to be Performed in an Accounting Period | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 11 | Example Transactions for Journal Entries | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 12 | Example of making journal and general ledger entries together | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 13 | Accounts relating to Value Added Tax (VAT), how to record transactions regarding VAT into the relevant accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 14 | End of Period Transactions and Year-end Closing Entries | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Period-End Transactions and Closing Postings sample application | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||