COURSE INFORMATON
Course Title
Financial Accounting
Code
Semester
L+P Hour
Credits
ECTS
BBA 241
4
3+1
3
5
Prerequisites
-
Language of
Instruction
English
Course Level
Bachelor's Degree (First Cycle Programmes)
Course Type
Compulsory
Course Coordinator
-
Instructors
Assistants
A.Engin ERGÜDEN - Phd in. Accounting & Finance
The aim of the this course is to provide students with a basic accounting
background. The role of accounting as a decision making tool is emphasized
Goals
throughout the course. The complete accounting cycle, preparation of financial
statements, accounting for merchandising activities are among the major topics
covered during the semester.
To comprehend the importance accounting department for the top management
Content
in a firm structure, To have knowledge about the nature of assets, liabilities,
expense and reveneu, prepare the balance sheet, income statement
Teaching
Methods
Assessment
Methods
1. Define the term of Accounting, classify its types, and clarify the
reason of the accounting produce information for whom and for what,
know the importance of accounting, its place in the companies and
companies.
1,2,3,12
A
2. Explain the function of active and passive accounts, balance sheet,
income statement and costs accounts and its relationship with each
other.
1,2,3,9,12,15
A
3. Explain the basic dynamics of the accounting system, how it works
in any business process, establish the relationships between general
accounting and other accounting records maintained in this direction.
1,3,9,12,15
A,C
4. Record the necessary accounting transactions of at the beginning,
and at the end of the period.
1,3,9,12,15,14
A,C
Learning Outcomes
Teaching
Methods:
1: Lecture, 2: Question-Answer, 3: Discussion, 9: Simulation, 12: Case Study, 4:
Practice, 12: Case Study, 14: Self Study, 15: Problem Solving
Assessment
Methods:
A: Testing, C: Homework
COURSE CONTENT
Week Topics
Study Materials
1 The basic equation of accounting
2 Account concept and their working rules
3 Accounting Flow and Recording Materials
4 General Accepted Accounting Principles, Turkish Unıform Chart of Account
5 Cash Transactions and securities transaction in accounting
6 Inventory transaction and cost of trade goods
7 Prepayment and deposit transaction
8 Calculation and journalising tha wages
9 Mid-term exam
10 Non-current assets and depreciaiton
11 Closing the revenues and expenses account
12 Quiz
13 Case study
14 Final Exam
RECOMMENDED SOURCES
Textbook
Principles of Accounting (19th Edition) Wild, Shaw, Chiappetta
Additional Resources -
MATERIAL SHARING
Documents
Assignments
Exams
ASSESSMENT
IN-TERM STUDIES
Mid-terms
Quizzes
NUMBER
PERCENTAGE
Assignment
Total
100
CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE
CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE
Total
COURSE CATEGORY
100
Expertise Courses
COURSE'S CONTRIBUTION TO PROGRAM
No
Contribution
Program Learning Outcomes
1
When students have completed the Public
Undergraduate Program, they will be able to;
1
gain knowledge of superiority of law and believe in universal principles
of law and also know Turkish legal System,
3
behave environmentally sensitive and responsible and develop public
policies on this issue,
4
understand the importance of Atatürk thought within the guidance of
science
6
7
8
9
10
11
12
13
3
4
5
understand and have universal principles of public administration as
well as gain knowledge of the structure and process of Turkish Public
Administration,
2
5
2
Administration
be executive and administrative candidates who know well Turkish
socio-politic history and structure,
integrate technological developments and implement technology in an
efficient and effective manner in both public and private sectors,
x
improve communication and leadership skills,
improve ability of expressing in English and Turkish,
gain knowledge of EU legislation (acquis communataire),
appraise global and regional developments,
realize / recognize the importance of art,
prepare their career also in private sector - apart from government
executives, as such the flexibility of the program and on the facilities
of double major and minor,
compare and select the professional opportunities in the field related to
the international relations and administrative law.
x
ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
Quantity
Duration
(Hour)
Total
Workload
(Hour)
Course Duration (Including the exam week: 16x Total course hours)
16
3
48
Hours for off-the-classroom study (Pre-study, practice)
16
3
48
Mid-terms
1
10
10
Homework
1
3
3
Final examination
1
10
10
1
2
2
Activities
Total Work Load
111
Total Work Load / 25 (h
ECTS Credit of the Course
4,44
5