Course Information
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Course Description
| Course | Code | Semester | Teoric | Credit | ECTS |
|---|---|---|---|---|---|
| FINANCIAL ACCOUNTING | MYO 111 | 1 | 3 + 0 | 3 | 4 |
| 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. DİLEK TÜRK Öğr. Gör. ÜMMEHAN ERDİL ŞAHİN Dr.Öğr.Üyesi AYDIN ŞENOL Öğr. Gör. ALİ EMRE ÇETİNER Öğr. Gör. ERSİN KALKAN Dr.Öğr.Üyesi GÖKHAN BARAL Dr.Öğr.Üyesi HÜSEYİN İSKENDER Öğr. Gör. NAFİ FİLİZ Öğr. Gör. KEMAL NALÇIN Öğr. Gör. AYŞE GÜNEŞ UYAR Öğr. Gör. ABDULLAH DUMAN |
| 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 fundamental conception and documentary material | 2 - 1 - | A - |
| 2 - Express frame of reference regarding balance sheet and income statements | 4 - 2 - 1 - | A - C - |
| 3 - Arrange preclosing trial balance | 4 - 2 - 1 - | A - C - |
| Teaching Methods: | 4:Drilland Practice 2:Question-Answer 1:Lecture |
| Measurement Methods: | A:Testing C:Homework |
Course Flow
| Week | Topics | Preliminary |
|---|---|---|
| 14 | Applied samples | |
| 7 | Assets account and booking | |
| 8 | Liability account and booking | |
| 9 | Periodical and at intervals inventory methods | |
| 10 | Periodical and at intervals inventory application | |
| 11 | Midterm Exam | |
| 12 | Income statement process and examples | |
| 13 | Monographs with general trial | |
| 6 | Concept account and operation | |
| 5 | Uniform system of accounts | |
| 4 | Accounting procedure and correction | |
| 3 | Balance sheet and income statements, trial, post-closing trial balance | |
| 1 | Concept accounting and enterprise, basic concepts and principles of accounting | |
| 2 | Generally accepted principles of accounting |
Resources |
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|---|---|---|
| Lecture Notes | ||
| Course Resources | ||
Document Sharing |
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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 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 2 | 32 |
| Mid-terms | 1 | 10 | 10 |
| Assignment | 1 | 15 | 15 |
| Performance Task (Laboratory) | 1 | 15 | 15 |
| Total Workload | 120 | ||
| Total Workload / 25 (h)Toplam İş Yükü /25(s) | 4.8 | ||
| ECTS Credit of the Course | 4.8 |