TÜRKÇE
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Information
| Code | BAC451 |
| Name | Accounting Applications |
| Term | 2024-2025 Academic Year |
| Semester | 7. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
Arş.Gör.Dr. Muhammet Emre DİRİ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The aim of this course is to gain the ability to make detailed applications about accounting issues.
Course Content
This course covers concepts related to inventory - End of term inventory processes and applications, depreciation types - calculations - records and applications, tangible and intangible fixed applications related to assets include applications related to income statement accounts.
Course Precondition
None
Resources
Accounting Applications, Dursun Arıkboğa ve Necdet Sağlam, Anadolu Üniversitesi Açıköğretim Fakültesi Yayını.
Notes
General Accounting, Veyis Naci Tanış ve Bilal Zafer Berikol, Karahan Kitabevi.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the order of operations at the end of the period. |
| LO02 | Performs period-end procedures. |
| LO03 | Calculates commercial and financial profit. |
| LO04 | Performs some applications related to fixed asset types. |
| LO05 | Explains valuation concepts and criteria. |
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. | 1 |
| 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. | |
| 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. | 4 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | 2 |
| 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. | |
| 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 introduction | Preparing for the lesson from the lesson materials | |
| 2 | End of the period inventory transactions and applications | Preparing for the lesson from the lesson materials | |
| 3 | End of the period inventory transactions and applications (Continued). | Preparing for the lesson from the lesson materials | |
| 4 | Types of depreciation | Preparing for the lesson from the lesson materials | |
| 5 | Depreciation calculations | Preparing for the lesson from the lesson materials | |
| 6 | Depreciation records and applications | Preparing for the lesson from the lesson materials | |
| 7 | Valuation measures (Cost Value, Stock Market Value, Saving Value, Registered Value) | Preparing for the lesson from the lesson materials | |
| 8 | Mid-Term Exam | Exam preparation from course materials | |
| 9 | Valuation measures (Nominal Value, Tax Value, Current Value, Equivalent Value) | Preparing for the lesson from the lesson materials | |
| 10 | Commercial profit and financial profit definition and sample application | Preparing for the lesson from the lesson materials | |
| 11 | Applications regarding tangible fixed assets | Preparing for the lesson from the lesson materials | |
| 12 | Applications regarding intangible assets | Preparing for the lesson from the lesson materials | |
| 13 | Applications related to income statement accounts | Preparing for the lesson from the lesson materials | |
| 14 | Practices related to stocks, Practices related to equities | Preparing for the lesson from the lesson materials | |
| 15 | Reflection of expenses to income statement accounts (according to options 7/A-7/B) | Preparing for the lesson from the lesson materials | |
| 16 | Term Exams | Exam preparation from course materials | |
| 17 | Term Exams | Exam preparation from course materials |
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 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 15 | 15 |
| Total Workload (Hour) | 93 | ||
| Total Workload / 25 (h) | 3,72 | ||
| ECTS | 4 ECTS | ||