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| VMAL1011 | FINANCIAL ACCOUNTING | 1+1+0 | ECTS:4 | | Year / Semester | Fall Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face, Practical | | Contact Hours | 14 weeks - 1 hour of lectures and 1 hour of practicals per week | | Lecturer | -- | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | 40 Day professional practise | | | | The aim of the course: | | Providing basic information about accounting and ensuring that basic information is used in enterprises |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | learn content of general accounting | 1,2,3,4,5 | 1 | | LO - 2 : | arrange foundation and opening balance sheets | 1,2,3,4,5 | 1 | | LO - 3 : | transfer accounting records of increase and decrease in active (asset) accounts to day book | 1,2,3,4,5 | 1 | | LO - 4 : | transfer accounting records of increase and decrease in liability accounts to day book | 1,2,3,4,5 | 1 | | LO - 5 : | transfer accounts to general ledger | 1,2,3,4,5 | | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Basic concepts of general accounting, basic financial statements, accounting process, operation of asset and liability accounts |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Concept of enterprise, aims, functions, types, concepts of asset and equity, basic balance sheet equation, practice-oriented questions about assets and equity, concept of accounting, functions, types, parties of accounting, profession of accounting | | | Week 2 | Basic financial statements, financial processes, effects of financial procedures on balance sheet, income statement, timing for preparing financial statements | | | Week 3 | Concept of account, features, types, operation of accounts, recording documents in accounting and books, attestation of books, discipline of recording to boks | | | Week 4 | Accounting process, Uniform chart of accounts, Cash account, practice-oriented questions about received check account | | | Week 5 | Bank account, accounts for check given and payment orders, stock share account, general practice on cash and cash equivalents (liquid assets) and securities | | | Week 6 | Trade receivables (Account of receivables, account of bills receivable, account of deposits and guarantees given, account of doubtful trade receivables) and other receivables (account of receivables from shareholders, account of receivables from subsidiaries) | | | Week 7 | Inventory recording methods (Periodic inventory method and continuous inventory method), examples on use of Account No. 153 for periodic and continuous inventory methods, Sale in periodic inventory method and examples on sale-related procedures | | | Week 8 | General Repetition | | | Week 9 | Mid-term exam | | | Week 10 | Answering questions of first intermediate examination, sale in continuous inventory method and examples on sale-related procedures, account of advances given for purchase orders, account of work advances, account of advances paid to the personel | | | Week 11 | Fixed Assets (Financial Fixed Assets, Account of subsidiaries, account of associated partners, acquisition of tangible assets, selling out tangible assets), concept of amortization and recognition methods | | | Week 12 | Renewal of fixed assets, intangible assets, General practice on operation of accounts with active character | | | Week 13 | Liability Accounts (Bank Credits account, Suppliers Account, Account of bills payable, Account of deposits and guarantees received) | | | Week 14 | Other liabilites (Account of payables to shareholders, Account of payables to personnel, Account of Purchase Order advances received) and equity capital | | | Week 15 | Monograph | | | Week 16 | End-of-term exam | | | |
| 1 | Çankaya,F., DİNÇ, E. (2013); Finansal Muhasebe I; Celepler Matbaası, 2013 Trabzon | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | In-term studies (second mid-term exam) | 9 | 17/11/2016 | 0,5 | 50 | | End-of-term exam | 16 | 06/01/2017 | 0,5 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 2 | 14 | 28 | | Sınıf dışı çalışma | 1 | 12 | 12 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 2 | 8 | 16 | | Arasınav | 1 | 1 | 1 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 1 | 10 | 10 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 3 | 14 | 42 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 110 |
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