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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 Öğr. Gör. Dr. AYDIN BAĞDAT
Dersi Verenler Öğr. Gör. ADEM GÜMÜŞEL
Öğr. Gör. NECDET ÖĞRENİR
Öğr. Gör. MESUT ÖZENÇ
Dr.Öğr.Üyesi HASAN DEMİR
Öğr. Gör. MUHSİN ÇAY
Öğr. Gör. Dr. 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 1 - 4 - C -
3 - Follow steps of accounting cycle 4 - A -
4 - Understand balance sheet and income statements 6 - B -
5 - Preparation of basic financial statements 4 - 8 - A -
Öğretim Yöntemleri: 1:Lecture 4:Drilland Practice 6:Motivations to Show 8:Group Study
Ölçme Yöntemleri: C:Homework A:Testing B:Oral Exam

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

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 10
KisaSinav 2 10
Odev 1 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
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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