HOME INSTITUTIONAL INFORMATIONINFORMATION ON DEGREE PROGRAMMES Business Administration (Non-Thesis)CERTIFICATE PROGRAMMESUSEFUL INFORMATION, RESOURCES & SERVICES FOR STUDENTSUSEFUL LINKS AND DOCUMENTSADITIONAL & SUPPORTING INFORMATION

SECTION I: GENERAL INFORMATION ABOUT THE COURSE

Course Code Course Name Year Semester Theoretical Practical Credit ECTS
70412TATXZ-MIS0021 Financial Accounting 1 Fall 3 0 3 7
Course Type : Compulsory
Cycle: Master      TQF-HE:7. Master`s Degree      QF-EHEA:Second Cycle      EQF-LLL:7. Master`s Degree
Language of Instruction: Turkish
Prerequisities and Co-requisities: N/A
Mode of Delivery: Face to face
Name of Coordinator: Profesör Dr. PEYAMİ SEFA ÇARIKÇIOĞLU
Dersin Öğretim Eleman(lar)ı:
Dersin Kategorisi: Field Specific

SECTION II: INTRODUCTION TO THE COURSE

Course Objectives & Content

Course Objectives: As one of the eight main functions of a financial accounting operation, which we can briefly describe as the recording, reporting and interpretation of activities that are wholly or wholly financial in nature and expressible in money, organizational managers are tasked with planning and controlling business activities, providing information on the management of the business to its stakeholders, and protecting business assets.

Students who have taken courses will have gained basic knowledge in assessing the performance of their business as well as the financial results of their own activities as a whole and will have the ability to benefit from accounting reports in new business plans.They will also have valuable intellectual background in understanding and interpreting national and international financial activities outside their mandate.
Course Content: In accordance with Uniform Chart of Accounts:
Balance Sheet Accounts
Income Statement accounts
How expenses and cost calculations work
Arrangement of Trial Balance, Income Statement and Balance Sheet
issues are being processed.

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) Students who can successfully complete this course: Interactions of the main functions in operation, The assets and resources of enterprises and their interactions, The main requirements for successful management of operations are liquidity, efficiency, financial soundness and profitability. they will become the concept.
  2) Students who can successfully complete this course: 1- Interactions of the main functions in operation 2-The assets and resources of enterprises and their interactions 3-The main requirements for successful management of operations are liquidity, efficiency, financial soundness and profitability. they will become the concept.
Skills (Describe as Cognitive and/or Practical Skills.)
  1) Students who succeeded in the course: Financial transactions in the business: Day -book, Ledger making records, temporary and definite trial balance and the main financial statements of the Income Statement and Balance Sheet they will have acquired knowledge.
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) Financial events recording and reporting.

Weekly Course Schedule

Week Subject
Materials Sharing *
Related Preparation Further Study
1) Basic business information Subject presentations / slides
2) Functioning of accounting and accounts Subject presentations / slides 1.PROF.DR.YUNUS KISKALI, SINGLE ORDER ACCOUNTING SYSTEM AND SOLUTIONS ACCOUNTABLE PROBLEMS, 5.BASKI, BETA, 2016.
3) Basic financial statements, uniform accounting plan, calculation of accounts Course presentations/slides 1.PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
4) Functioning of accounts and arrangement of financial statements Course presentations/slides 1.PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
5) current assets-1 COURSE SLİDES 1.PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
6) Current Assets-2 Cources slides 1.PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
7) Long Term Assets-1 Course Slides 1.PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
8) Midterm exams
9) Long Term assets-2 Course slides 1.PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
10) Current Liabilities-1 Course Slides .PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
11) Current Liabilities-2 Course slides .PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
12) Long Term Liabilities Course slides PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
13) Profit and Loss Statementa; Temporary Trial Balance Sheet Course slides PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
14) Closing procedures, temporary trial balance, income statement, exact balance and balance sheet arrangement Course slides PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
*These fields provides students with course materials for their pre- and further study before and after the course delivered.

Recommended or Required Reading & Other Learning Resources/Tools

Course Notes / Textbooks: Haftalık ders konularına ait sunular öğrencilere verilmektedir.


Weekly lesson subjects are given to students.

References: Yardımcı ders kitapları olarak:
1.PROF.DR.YUNUS KİSHALI, TEK DÜZEN HESAP SİSTEMİ VE ÇÖZÜMLÜ MUHASEBE PROBLEMLERİ, 5.BASKI, BETA, 2016.
2.PROF.DR.GÜLÜMSER ÜNKAYA&DOÇ.DR.SİNAN ASLAN. FİNANSAL MUHASEBE, BETA, 2009.

önerilmiştir.

As supplementary textbooks:
1.PROF.DR.YUNUS KISKALI, SINGLE ORDER ACCOUNTING SYSTEM AND SOLUTIONS ACCOUNTABLE PROBLEMS, 5.BASKI, BETA, 2016.
2.PROF.DR.GÜLÜMSER ÜNKAYA & DOÇ.DR.SİNAN ASLAN. FINANCIAL ACCOUNTING, BETA, 2009.

It has been proposed.

SECTION III: RELATIONSHIP BETWEEN COURSE UNIT AND COURSE LEARNING OUTCOMES (CLOs)

(The matrix below shows how the course learning outcomes (CLOs) associates with programme learning outcomes (both KPLOs & SPLOs) and, if exist, the level of quantitative contribution to them.)

Relationship Between CLOs & PLOs

(KPLOs and SPLOs are the abbreviations for Key & Sub- Programme Learning Outcomes, respectively. )
CLOs/PLOs KPLO 1 KPLO 2 KPLO 3 KPLO 4
1 2 1 2 3 4 5 1 2 1 2 3 4 5 6
CLO1
CLO1
CLO2
CLO3

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) Explains the basic and theoretical knowledge necessary for business administration.
2) Improves the vision of problem solving by using case method in various subjects in the field of business management. 5
3) Can use the methodological information effectively in scientific research and decision-making studies and reports the results in an analytical approach.
4) Develops the competencies defined as institutional outcomes of our university at the professional level in business and / or academic life, developing above the undergraduate level competencies, in line with the expectations of the business world and society.

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
Case Study
Problem Solving
Demonstration
Views
Laboratory
Reading
Homework
Project Preparation
Thesis Preparation
Peer Education
Seminar
Technical Visit
Course Conference
Brain Storming
Questions Answers
Individual and Group Work
Role Playing-Animation-Improvisation
Active Participation in Class

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
Presentation
Final Exam
Quiz
Report Evaluation
Homework Evaluation
Oral Exam
Thesis Defense
Jury Evaluation
Practice Exam
Evaluation of Implementation Training in the Workplace
Active Participation in Class
Participation in Discussions

Relationship Between CLOs & Teaching-Learning, Assesment-Evaluation Methods of the Course

(The matrix below shows the teaching-learning and assessment-evaluation methods designated for the course unit in relation to the course learning outcomes.)
LEARNING & TEACHING METHODS
COURSE LEARNING OUTCOMES
ASSESMENT & EVALUATION METHODS
CLO1 CLO1 CLO2 CLO3
-Lectures -Midterm
-Discussion -Presentation
-Case Study -Final Exam
-Problem Solving -Quiz
-Demonstration -Report Evaluation
-Views -Homework Evaluation
-Laboratory -Oral Exam
-Reading -Thesis Defense
-Homework -Jury Evaluation
-Project Preparation -Practice Exam
-Thesis Preparation -Evaluation of Implementation Training in the Workplace
-Peer Education -Active Participation in Class
-Seminar - Participation in Discussions
-Technical Visit
-Course Conference
-Brain Storming
-Questions Answers
-Individual and Group Work
-Role Playing-Animation-Improvisation
-Active Participation in Class

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

Measurement and Evaluation Methods # of practice per semester Level of Contribution
Total %
PERCENTAGE OF SEMESTER WORK % 0
PERCENTAGE OF FINAL WORK %
Total %

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 0 3 0
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 0 0 0
Presentations / Seminar 1 1 1
Project 0 0 0
Homework Assignments 1 1 1
Total Workload of Teaching & Learning Activities - - 2
WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES
Assesment & Evaluation Activities # of Activities per semester Duration (hour) Total Workload
Quizzes 2 1 2
Midterms 1 1 1
Semester Final Exam 1 1 1
Total Workload of Assesment & Evaluation Activities - - 4
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities) 6
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h) 7