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
21
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
Cost calculations with 7/A and 7/B
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
0
0
Quiz
0
0
Homeworks, Performances
0
0
Final Exam
1
100
Total
1
100
Contribution of Term (Year) Learning Activities to Success Grade
0
Contribution of Final Exam to Success Grade
100
Total
100
Measurement and Evaluation Techniques Used in the Course
Information
25
ECTS / WORK LOAD TABLE
Activites
NUMBER
TIME [Hour]
Total WorkLoad [Hour]
Theoretical
14
3
42
Practicals/Labs
0
0
0
Self Study and Preparation
14
3
42
Homeworks, Performances
0
0
0
Projects
1
26
26
Field Studies
0
0
0
Midtermexams
0
0
0
Others
0
0
0
Final Exams
1
40
40
Total WorkLoad
150
Total workload/ 30 hr
5
ECTS Credit of the Course
5
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
