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Information
| Code | ISLZ201 |
| Name | Financial Accounting I |
| Term | 2024-2025 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
Prof. Dr. KORAY TUAN
(A 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
none
Resources
Genel Muhasebe İlkeler ve Uygulamalar Prof. Dr. Veyis Naci TANIŞ
Notes
All Financial Accounting books
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 | Define main groups and related items of financial statements (e.g. current non-current assets and liabilities, equity) |
| LO06 | Define main groups and related items of financial statements (cost of gooods solds expenses and revenues) |
| LO07 | Define main groups and related items of financial statements (cash flows from operating, investing, financing activities) |
| LO08 | Identify inventory costing, depreciation, and basics of valuation methods to the related accounts |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the basic concepts and theorems in the fields of Econometrics, Statistics and Operations research | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Acquires basic Mathematics, Statistics and Operation Research concepts | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Describes the necessary concepts of Business | 4 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Equipped with the foundations of Economics, and develops Economic models | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Models problems with Mathematics, Statistics, and Econometrics | 3 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Has the ability to analyze/interpret at the conceptual level to develop solutions to problems | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Collects/analyses data | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Interprets the results analyzed with the model | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Combines the information obtained from different sources within the framework of academic rules in a field which does not research | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | It develops traditional approaches, practices and methods into new working methods when it deems necessary | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads by taking responsibility individually and/or within the team | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | In addition to herself/himself professional development, constantly improves in scientific, cultural, artistic and social fields in line with interests and abilities | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, it constantly renews itself by following the current developments in its field. | 4 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses a package program of Econometrics, Statistics, and Operation Research | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one other foreign language, academically and in the business context | |
| PLO16 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Interprets the feelings, thoughts and behaviors of the related persons correctly/expresses himself/herself correctly in written and verbal form | 3 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Interprets data on current economic and social issues | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Applies social, scientific and professional ethical values |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction, Basic Concepts and Principles | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | 1Accounting Equation and Calculation of Capital | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 3 | Accounting Equation and Calculation of Capital | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 4 | Basic Financial Tables: Balance Sheet and Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 5 | Basic Financial Statements: Income Statement and Applications | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 6 | Account and Its Importance in Accounting: Reviewing Account of Assets and Liabilities | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 7 | Account and Its Importance in Accounting: Reviewing Expense and Revenue Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 8 | Mid-Term Exam | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | 1Principles and Examples of Double Entry Method | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 10 | Principles and Examples of Double Entry Method | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 11 | 1Current Term Transactions and Arrangement of Trial Balance | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 12 | 2Current Term Transactions and Arrangement of Adjusted Balance | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 13 | 3Current Term Transactions and Arrangement of Adjusted Balance | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 14 | 1End of Period Transactions and Year-end Closing Entries | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 15 | End of Period Transactions and Year-end Closing Entries | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||