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| ISL3023 | Accounting Organization | 3+0+0 | ECTS:4 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Abdulkerim DAŞTAN | | Co-Lecturer | PROF. DR. ABDULKERIM DAŞTAN | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | A course of introduction to accounting organization and to give general information about Turkish Uniform Accounting System and Chart of Account |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | Define the conceptual framework of reporting, concepts and items of accounting organization | 1,2,3 | 1, | | LO - 2 : | Cognize uniform chart of accounts, generally accepted accounting principles, and basic accounting concepts used within accounting system. | 1,2,3 | | | LO - 3 : | Adopt the accounting organization items (personnel, books, documents, chart of accounts) in a sample company | 1,2,3 | | | LO - 4 : | Analyze practices of the accounting organization items in different countries | 1,2,3 | | | LO - 5 : | Apply an integrated knowledge of the financial accounting process and recognize the procedures required for designing and implementing accounting systems
| 1,2,3 | | | 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 | | |
| Definition of accounting as an information system and its importance for the businesses, accounting organization, accounting books and documents, human resources, chart of accounts, Turkish Uniform Accounting System, uniform chart of account and its applications |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Basic concepts: Business, organization, system, accounting system
| | | Week 2 | Accounting information system and importance of it for businesses.
| | | Week 3 | A general evaluation on accounting organization and its elements
| | | Week 4 | Accounting books and documents as accounting organization?s element
| | | Week 5 | Human resources as accounting organization?s element
| | | Week 6 | Chart of account as accounting organization?s element: Definition, necessity and samples of chart of account
| | | Week 7 | Standardization in chart of account: Convergence studies with International Accounting Standards.
| | | Week 8 | Turkish Uniform Accounting System: Basic terms and principles. | | | Week 9 | Mid-term exam
| | | Week 10 | Applications of Turkish Uniform Chart of Account: Current asset accounts
| | | Week 11 | Applications of Turkish Uniform Chart of Account: Fixed asset accounts
| | | Week 12 | Applications of Turkish Uniform Chart of Account: Short and Long term external liability accounts
| | | Week 13 | Applications of Turkish Uniform Chart of Account: Equity and income statement accounts
| | | Week 14 | Impacts of developments in the accounting profession on accounting organization
| | | Week 15 | An evaluation on current situation and future of accounting organization in Turkey and the world.
| | | Week 16 | End-of-term exam | | | |
| 1 | Durmuş, A.H. ve Arat, M.E. 2004 ; İşletmelerde Muhasebe Örgütlemesi, Nihadsayar Vakfı, İstanbul.
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| 1 | Ertaş, F. 2007, Muhasebe Organizasyonu, Seçkin Yayınları, Ankara.
| | | 2 | ISMMMO, 2006, Muhasebenin Temel Kavramları ve Tekdüzen Hesap Planı, Mevzuat Serisi, No.2, İstanbul.
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| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2022 | 1 | 50 | | End-of-term exam | 16 | 01/2023 | 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 | 3 | 14 | 42 | | Sınıf dışı çalışma | 6 | 14 | 84 | | Arasınav için hazırlık | 5 | 2 | 10 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 6 | 2 | 12 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 150 |
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