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| VISY1005 | Financial Accounting | 3+1+0 | ECTS:4 | | Year / Semester | Fall Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | DEPARTMENT of MANAGEMENT and ORGANIZATION | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures and 1 hour of practicals per week | | Lecturer | -- | | Co-Lecturer | Esra BULUT | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The course aims to introduce the basic concepts of financial accounting. |
| 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 | 1 | | LO - 2 : | arrange foundation and opening balance sheets | 2,3 | 1 | | LO - 3 : | transfer accounting records of increase and decrease in active (asset) accounts to day book | 2,3 | 1 | | LO - 4 : | transfer accounting records of increase and decrease in liability accounts to day book | 2,3 | 1 | | LO - 5 : | transfer accounts to general ledger | 2,3 | 1 | | 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 | | |
| Accounting, Documents, Account, Recording Methods, Balance Sheet and Income Statement, Recording Methods of Commercial Goods, Bookkeeping and Kinds of Book, Accounting of Value Added Tax, Deductible Examination of Asset, Equities, Revenue and Expense Account, Inventory Transactions, Registration Mistakes and Correction Methods, Various practices. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Definition of Accounting
| | | Week 2 | Accounting-Related Key Terms | | | Week 3 | Accounting Documents
| | | Week 4 | Accounts and Registration Methods | | | Week 5 | Balance Sheet and Income Statement
| | | Week 6 | Book-Keeping | | | Week 7 | Active Accounts (Current Assets) | | | Week 8 | Tangible Assets | | | Week 9 | Mid-term exam | | | Week 10 | Intangible Assets | | | Week 11 | Inactive Accounts (Short-Term Liabilities) | | | Week 12 | Long-Term Liabilities | | | Week 13 | Equity | | | Week 14 | Expense Accounts | | | Week 15 | Revenue Accounts | | | Week 16 | End-of-term exam | | | |
| 1 | ÇANKAYA, Fikret ve DİNÇ Engin 2013; Finansal Muhasebe I, Celepler Matbaacılık, TRABZON | | | 2 | Türedi,H.2004;Genel Muhasebe,KTÜ,Trabzon | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 17/11/2016 | 0,45 | 50 | | End-of-term exam | 17 | 06/01/2017 | 1 | 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 | 4 | 14 | 56 | | 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 | 0 | 0 | 0 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 2 | 14 | 28 | | Dönem sonu sınavı | 1 | 1 | 1 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 114 |
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