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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 - C - A -
3 - Arrange preclosing trial balance 2 - 1 - 4 - C - A -
Teaching Methods: 2:Question-Answer 1:Lecture 4:Drilland Practice
Measurement Methods: C:Homework A:Testing

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

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 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
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