USEFUL INFORMATION, RESOURCES & SERVICES FOR STUDENTSUSEFUL LINKS AND DOCUMENTS ADITIONAL & SUPPORTING INFORMATION

SECTION I: GENERAL INFORMATION ABOUT THE COURSE

Course Code	Course Name	Year	Semester	Theoretical	Practical	Credit	ECTS
50411TATOZ-ISL3031	Accounting	1	Fall	2	0	2	3

Course Type :	Compulsory
Cycle:	Associate TQF-HE:5. Master`s Degree QF-EHEA:Short Cycle EQF-LLL:5. Master`s Degree
Language of Instruction:	Turkish
Prerequisities and Co-requisities:	N/A
Mode of Delivery:	Face to face
Name of Coordinator:	Instructor STAFF
Dersin Öğretim Eleman(lar)ı:
Dersin Kategorisi:	Field Specific

SECTION II: INTRODUCTION TO THE COURSE

Course Objectives & Content

Course Objectives:
Course Content:	The course teaches functions and types of Accounting, record keeping process, preparation of basic reports, analysis of these reports and the cost concepts.

Course Learning Outcomes (CLOs)

Course Learning Outcomes (CLOs) are those describing the knowledge, skills and competencies that students are expected to achieve upon successful completion of the course. In this context, Course Learning Outcomes defined for this course unit are as follows:



Knowledge *(Described as Theoritical and/or Factual Knowledge.)*
1) Explain accounting within the framework of economy and business relations.
2) Knows the functions of accounting and how to use them.
3) Can classify accounting according to different criteria. Explains the basic concepts and principles in the accounting process.
4) Understands the basis of the accounting process within the framework of the balance sheet basic equation.
5) Understand the factors that change the operating results and financial structure of the business within the framework of the balance sheet basic equation.
6) Üretim- Ticari- Hizmet işletmelerinde maliyet – gider konularını kavrar.
7) Learns the scope of cost accounting and costing systems.
Skills *(Describe as Cognitive and/or Practical Skills.)*
1) Learns the accounting recording process and creating summary report tables at the end of this process.
2) Understands how financial reports will be subjected to financial analysis.
Competences *(Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.)*
1) Students taking this course gain the ability to show what they have learned by preparing a presentation on topics related to general accounting.

Weekly Course Schedule

Week	Subject	Materials Sharing *
		Related Preparation	Further Study
1)	Accounting and Business Concept Basic Concepts of Accounting	Reads the relevant chapter from the Accounting Book	Materyal
2)	Business Types and Establishment Stages Uniform Chart of Accounts	Reads the relevant chapter from the Accounting Book
3)	Balance Sheet Concept and Sample Question Solutions	Reads the relevant chapter from the Accounting Book
4)	Journal Entry Book Loss and Definition of Ledger Sample Question Solutions	Reads the relevant chapter from the Accounting Book
5)	Income and Expense Accounts VAT Account Records	Reads the relevant chapter from the Accounting Book
6)	Income and Expense Accounts VAT Account Records	Reads the relevant chapter from the Accounting Book
7)	End of period accounting transactions Trial Balance book records	Reads the relevant chapter from the Accounting Book
8)	Midterm exam
9)	Instrument Register	Reads the relevant chapter from the Accounting Book
10)	Inventory Cost Valuation Methods (Actual cost method and FIFO)	Reads the relevant chapter from the Accounting Book
11)	Inventory Cost Valuation Methods (Average cost method and LIFO)	Reads the relevant chapter from the Accounting Book
12)	Foreign Currency Records	Reads the relevant chapter from the Accounting Book
13)	Foreign Currency Records	Reads the relevant chapter from the Accounting Book
14)	Accounting Monograph	Reads the relevant chapter from the Accounting Book

*These fields provides students with course materials for their pre- and further study before and after the course delivered.

Level of Contribution of the Course to PLOs

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Programme Learning Outcomes	Contribution Level (from 1 to 5)
1)	To demonstrate the ability to analyze and explain the fundamental concepts, theoretical frameworks, and legal regulations pertaining to the field of e-commerce and marketing.
2)	To possess up-to-date knowledge of the digital commerce ecosystem, consumer behavior, and marketing strategies.
3)	To demonstrate the ability to identify challenges within digital marketing, logistics, and foreign trade processes, and to propose fundamental solutions accordingly.
4)	To demonstrate the ability to formulate marketing strategies through the application of data analysis, search engine optimization (SEO), search engine marketing (SEM), and e-commerce software platforms.
5)	To demonstrate the ability to integrate business management, accounting, and foreign trade knowledge into digital trade operations and processes.
6)	To be able to effectively manage operations such as product, customer, and order management on e-commerce platforms.
7)	To be able to follow digital transformation and technology trends with an awareness of lifelong learning.
8)	To demonstrate the ability to critically assess advancements in the field and effectively integrate acquired knowledge into organizational and business processes.
9)	To be able to work effectively within a team and take responsibility.
10)	To be able to effectively use written and verbal communication skills in the workplace and prepare professional presentations for senior management.
11)	To be able to create content targeted at the audience on social media and digital platforms, and manage digital brand communication at a basic level.

SECTION IV: TEACHING-LEARNING & ASSESMENT-EVALUATION METHODS OF THE COURSE

Teaching & Learning Methods of the Course

(All teaching and learning methods used at the university are managed systematically. Upon proposals of the programme units, they are assessed by the relevant academic boards and, if found appropriate, they are included among the university list. Programmes, then, choose the appropriate methods in line with their programme design from this list. Likewise, appropriate methods to be used for the course units can be chosen among those defined for the programme.)

Teaching and Learning Methods defined at the Programme Level	Teaching and Learning Methods Defined for the Course
Lectures
Discussion
Problem Solving
Reading
Brain Storming
Questions Answers
Individual and Group Work

Assessment & Evaluation Methods of the Course

(All assessment and evaluation methods used at the university are managed systematically. Upon proposals of the programme units, they are assessed by the relevant academic boards and, if found appropriate, they are included among the university list. Programmes, then, choose the appropriate methods in line with their programme design from this list. Likewise, appropriate methods to be used for the course units can be chosen among those defined for the programme.)

Aassessment and evaluation Methods defined at the Programme Level	Assessment and Evaluation Methods defined for the Course
Midterm
Final Exam

Contribution of Assesment & Evalution Activities to Final Grade of the Course

Measurement and Evaluation Methods	# of practice per semester	Level of Contribution
Quizzes	2	% 10.00
Midterms	1	% 40.00
Semester Final Exam	1	% 50.00
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
Total		% 100

SECTION V: WORKLOAD & ECTS CREDITS ALLOCATED FOR THE COURSE

WORKLOAD OF TEACHING & LEARNING ACTIVITIES
Teaching & Learning Activities	# of Activities per semester	Duration (hour)	Total Workload
Course	14	2	28
Laboratory	0	0	0
Application	0	0	0
Special Course Internship (Work Placement)	0	0	0
Field Work	0	0	0
Study Hours Out of Class	14	1	14
Presentations / Seminar	0	0	0
Project	0	0	0
Homework Assignments	0	0	0
Total Workload of Teaching & Learning Activities	-	-	42
WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES
Assesment & Evaluation Activities	# of Activities per semester	Duration (hour)	Total Workload
Quizzes	2	4	8
Midterms	1	10	10
Semester Final Exam	1	17	17
Total Workload of Assesment & Evaluation Activities	-	-	35
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities)			77
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h)			3