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| ISL2023 | Accounting - I | 3+0+0 | ECTS:5 | | Year / Semester | Fall Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of ECONOMETRICS | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Engin DİNÇ | | Co-Lecturer | PROF. DR. Abdulkerim DAŞTAN | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To introduce the basic concepts and tasks of the financial accounting in detail. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | demonstrate a thorough understanding of the conceptual framework of terms, concepts and techniques of accounting. | 1,2,3 | 1, | | LO - 2 : | recognize items of current accounting system (such as account, accounting equation etc.) in light of the conceptual framework. | 1,2,3 | 1, | | LO - 3 : | record business transactions using the double entry accounting method in accordance with generally accepted accounting principles. | 1,2,3 | 1, | | LO - 4 : | extend and refine conceptual understanding and practical application skills in financial accounting. | 1,2,3 | 1, | | LO - 5 : | prepare a income statement, a statement of a classified balance sheet from a trial balance. | 1,2,3 | 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 | Basic concepts and definitions (business, accounting, asset, liability, owners, equity, fundamental balance sheet equation) | | | Week 2 | Definition and preparation of balance sheet and income statements | | | Week 3 | Account term and its rules, methods of recording | | | Week 4 | Accounting for merchandizing transactions according to periodic and perpetual inventory methods | | | Week 5 | Accounting books and documents | | | Week 6 | Value added taxes and its accounting transactions | | | Week 7 | Explanation of accounting cycle on a sample business entity | | | Week 8 | Accounting for cash transactions | | | Week 9 | Mid-term exam | | | Week 10 | Accounts payable and notes payable | | | Week 11 | Long lived assets transactions and their depreciation and amortization applications | | | Week 12 | Accounting for financial and commercial liability transactions | | | Week 13 | Payroll accounting | | | Week 14 | Preparation of trial and post closing trial balance, balance sheet and income statements and closing the accounts | | | Week 15 | Exercises | | | Week 16 | End-of-term exam | | | |
| 1 | Sürmen, Y. 2018, Muhasebe-I, Celepler Matbaacılık, Trabzon. | | | |
| 1 | Akdoğan, N. ve Sevilengül, O. 2007, Tekdüzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, Ankara. | | | 2 | Yalkın, Y.K. 2005, Genel Muhasebe-İlkeler Uygulamalar, 14.Baskı, Nobel Yayın Dağıtım, Ankara. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2023 | 1 | 50 | | End-of-term exam | 16 | 01/2024 | 2 | 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 | 4 | 14 | 56 | | 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 | 3 | 11 | 33 | | Dönem sonu sınavı | 2 | 1 | 2 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 150 |
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