COURSE SYLLABUS

FINANCIAL ACCOUNTING

1	Course Title:	FINANCIAL ACCOUNTING
2	Course Code:	IIS4305
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	4
6	Semester:	7
7	ECTS Credits Allocated:	6
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	No
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Doç. Dr. ORHAN BOZKURT
16	Course Lecturers:	Yrd.Doç.Dr. Orhan BOZKURT
17	Contactinformation of the Course Coordinator:	obozkurt@uludag.edu.tr tel:2242942645
18	Website:
19	Objective of the Course:	To acquaint students with the functions of accounting in companies and thus, provide healthy and reliable operation of accounting process and to educate members of profession who can comprehend the accounting and taxation practices in business life as well as the requirements and innovations, and who are entrepreneurial and have analytical thinking skills.
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	Students completing this course; Learn financial accounting and implement the mid-period and period-end transactions about financial accounting both theoretically and in practice. ;
2	Comprehend the basic concepts, objectives of the company and its relation with the environment, company functions and the relationship between them; and have communication skills. ;
3	Know Turkish Judicial System and the commercial legislation that the company is subject to. ;
4	Identify and use the documents used in business life. ;
5	Do Social Security transactions and tax calculations; process accounting documents and make out declarations. ;
6	Comprehend cost and finance information and analyze financial statements, organize and interpret these analyses in computer environment. ;
7	Do calculations in professional and commercial area. ;
8	Learn the accounting programmes used in practice in computer environment and use it; acquaint themselves with obtaining numeric data and processing these data. ;

22	Course Content:

Week	Theoretical	Practical
1	Year-end transactions and reporting in accounting, types and structures of basic and auxiliary financial statement.
2	Principles and Rules of forming balance sheet and income statement
3	The concept of provisional account and its practice
4	Calculation of net period profit or loss (market profit- financial profit concepts)
5	Memorandım accounts and correction of irregular entries
6	Cost calculations with 7/A and 7/B
7	Arrangement and practice of Trial balance, adjusted trial balance
8	LESSON-REPEATING
9	Forming and implementing balance sheet
10	Forming and implementing income statement
11	Forming and implementing flow of funds statements
12	Forming and implementing flow of cash statements
13	Forming and implementing net working capital resource utilization statement
14	Statement of cost of goods sold, statement of changes in equity and forming and implementing statement of profit appropriation

23	Textbooks, References and/or Other Materials:	Cengiz Erdamar, Feryal Orhon Basık, Finansal Muhasebe ve Tek Düzen Muhasebe Sistemi, İstanbul, Arıkan Yayınevi, 2006. Prof.Dr. Vasfi Haftacı, (2010), İşletmelerde Finansal Çözümleme, Umuttepe Yayınları
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High