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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
FINANCIAL ACCOUNTING MUP 102 1 3 + 1 4 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Önlisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi AYDIN BAĞDAT
Dersi Verenler Doç. Dr. NERMİN AKYEL
Öğr. Gör. ADEM GÜMÜŞEL
Öğr. Gör. ÜMMEHAN ERDİL ŞAHİN
Öğr. Gör. MESUT ÖZENÇ
Dr.Öğr.Üyesi HASAN DEMİR
Dr.Öğr.Üyesi AYDIN BAĞDAT
Dersin Yardımcıları
Dersin Kategorisi
Dersin Amacı
Basic accounting concepts and principles; recording transactions; preparation of trial balance, adjusting entries, adjusted trial balance, income statement, statement of owners equity, balance sheet, closing entries, after closing trial balance and worksheet. Accounting for merchandising activities, perpetual and periodic inventory systems.
Dersin İçeriği
Understanding the basic concepts of accounting and preparation of trial balance, adjusting entries, adjusted trial balance, income statement, statements
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Recognize the importance of accounting in a business 1 - C -
2 - Preform accounting operations 4 - 1 - C -
3 - Follow steps of accounting cycle 4 - A -
4 - Understand balance sheet and income statements 6 - B -
5 - Preparation of basic financial statements 8 - 4 - A -
Öğretim Yöntemleri: 8:Group Study 4:Drilland Practice 6:Motivations to Show 1:Lecture
Ölçme Yöntemleri: A:Testing B:Oral Exam C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 Basic concepts and accounting system,
2 Importance of accounting, Definition; functions, basic concepts, principles, historical development of accounting
3 Concepts relating to accounts, definition and explanation of the account, charging, crediting, remainder, closing,
4 Registration methods in accounting, registration with one side, registration with double sides,
5 Verifying appropriateness of documents which are used in accounting, documents which are located in Tax procedure Law,
6 Description and importance of accounts
7 Balance calculations, balance equality, active and passive sides equality, wealth and source concepts,
8 Showing assets and liabilities acoount in balance sheet
9 Registeration of asset accouns
10 MidTerm Exam
11 Registeration of liability accouns
12 Preparing balance according to monotonous account plan, Income table accounts, income table,
13 Cost accounts at monotones account plan, income table accounts, transferring cost accounts to income table accounts,
14 Calculating term net profit (loss).

Kaynaklar

Ders Notu
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Having sufficient infrastructure in the fields required by law, accounting, basic business administration, management and field; to gain theoretical and practical knowledge in these areas
2 To have the ability to interpret and evaluate data, identify problems, analyze, and develop evidence-based solutions by using the basic knowledge and skills in the field
3 To be able to select and use modern techniques, tools and information technologies required for applications related to the field
4 To be able to design using the professional environment and tools related to the field, to have the ability to realize plans and projects
5 Gaining the ability to produce solutions, take responsibility in teams or do individual work when faced with unforeseen situations in applications related to the field
6 Having knowledge of effective communication techniques and having a foreign language level that can follow the innovations in the field
7 Awareness of the necessity of lifelong learning; To follow the developments in science and technology and gain the consciousness of continuous renewal
8 Having respect for historical values, social responsibility, universal, social and professional ethics
9 To have job law and job security, environmental protection knowledge and quality awareness
10 To gain the ability to use computer software and hardware at the basic level required by the field
11 To gain the ability of application by examining the processes related to the field in public and private sector organizations on site

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 50
KisaSinav 1 15
KisaSinav 2 15
Odev 1 20
Toplam 100
Yıliçinin Başarıya Oranı 40
Finalin Başarıya Oranı 60
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 4 64
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 10 10
Quiz 2 10 20
Assignment 1 10 10
Final examination 1 14 14
Toplam İş Yükü 150
Toplam İş Yükü /25(s) 6
Dersin AKTS Kredisi 6
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