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Course Description

Course Code Semester Teoric Credit ECTS
FINANCIAL ACCOUNTING MUP 102 1 3 + 1 4 6
Prerequisite Courses
Recommended Elective Courses
Course Language Türkçe
Level of the Course Önlisans
Course Type ZORUNLU
Course Coordinator Dr.Öğr.Üyesi AYDIN BAĞDAT
Instructor 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
Course Assistants
Course Category
Course Objective
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.
Course Content
Understanding the basic concepts of accounting and preparation of trial balance, adjusting entries, adjusted trial balance, income statement, statements
Learning Outcomes of the Course Teaching Methods Measurement Methods
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 4 - 8 - A -
Teaching Methods: 4:Drilland Practice 8:Group Study 1:Lecture 6:Motivations to Show
Measurement Methods: A:Testing C:Homework B:Oral Exam

Course Flow

Week Topics Preliminary
14 Calculating term net profit (loss).
13 Cost accounts at monotones account plan, income table accounts, transferring cost accounts to income table accounts,
12 Preparing balance according to monotonous account plan, Income table accounts, income table,
11 Registeration of liability accouns
8 Showing assets and liabilities acoount in balance sheet
9 Registeration of asset accouns
10 MidTerm Exam
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,

Resources

Lecture Notes
Course Resources

Document Sharing


Contribution of the Course to Program Outcomes

No Program Learning Outcomes Contribution Level
1 2 3 4 5

Evaluation System

Contribution Level Order Percentage of Contribution
AraSinav 1 50
KisaSinav 1 15
KisaSinav 2 15
Odev 1 20
Total 100
The Ratio of the Semester to Success 40
Final to Success Ratio 60
Total 100

ECTS Workload

Activity Sayısı Time (Hour) Total Workload (Hour)
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
Total Workload 150
Total Workload / 25 (h)Toplam İş Yükü /25(s) 6
ECTS Credit of the Course 6
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