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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
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 Necdes 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 | She/He can explain end of the period transactions process sequence. |
| LO02 | She/He can make end of the period transactions. |
| LO03 | She/He can calculate commercial and financial profit. |
| LO04 | She/He can make some applications related to fixed assets. |
| LO05 | She/He can explain 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 | Öğretim Yöntemleri: Anlatım |
| 2 | End of the period inventory transactions and applications | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | End of the period inventory transactions and applications (Continued). | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 4 | Types of depreciation | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | Depreciation calculations | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Soru-Cevap |
| 6 | Depreciation records and applications | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 7 | Valuation measures (Cost Value, Stock Market Value, Saving Value, Registered Value) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Valuation measures (Nominal Value, Tax Value, Current Value, Equivalent Value) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 10 | Commercial profit and financial profit definition and sample application | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Tartışma, Alıştırma ve Uygulama |
| 11 | Applications regarding tangible fixed assets | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 12 | Applications regarding intangible assets | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 13 | Applications related to income statement accounts | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 14 | Practices related to stocks, Practices related to equities | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 15 | Reflection of expenses to income statement accounts (according to options 7/A-7/B) | Preparing for the lesson from the lesson materials | Öğretim Yöntemleri: Soru-Cevap, Tartışma |
| 16 | Term Exams | Exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam preparation from course materials | 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 | 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 | ||