SECTION I: GENERAL INFORMATION ABOUT THE COURSE

Course Code	Course Name	Year	Semester	Theoretical	Practical	Credit	ECTS
50411TAEOZ-BUS3011	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:	English
Prerequisities and Co-requisities:	N/A
Mode of Delivery:	Face to face
Name of Coordinator:	Dr. Öğr. Üyesi BURCU GÜVEN
Dersin Öğretim Eleman(lar)ı:	Dr. Öğr. Üyesi BURCU GÜVEN
Dersin Kategorisi:	Field Specific

SECTION II: INTRODUCTION TO THE COURSE

Course Objectives & Content

Course Objectives:

The course aims to develop student’s understanding of the basic accounting concepts and principles and to show the role of accounting in business functions. This course explores the importance of accounting information for business decision making and shows accounting, cost behavior and management accounting relationships. The course also targets to show preparation, analysis and interpretation of financial statements, to teach the concept of cost and its significance. Alongside providing a basis for further studies, this course also seeks to facilitate the student's ability to anticipate the effects of their actions / decisions on financial structure and productivity of a business.

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) -
2) -
3) -
4) -
5) -
6) -
7) -
Skills (Describe as Cognitive and/or Practical Skills.)
1) -
2) -
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.)

Weekly Course Schedule

Week	Subject	Materials Sharing *
		Related Preparation	Further Study
1)	Definition of accounting, functions, users of accounting information, scope of accounting and basic concepts of accounting	• Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. • İlave Kaynak: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517. • İlave Kaynak: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.
2)	Definition of balance sheet, Balance sheet basic equation, effect of financial transactions on balance sheet	• Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. • İlave Kaynak: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517. • İlave Kaynak: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.
3)	The concept of account, the functioning and rules of accounting accounts, the order of accounting transactions.	• Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. • İlave Kaynak: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517. • İlave Kaynak: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.
4)	Start-up balance sheet, compilation of information and documents, journal entry, journal entry	• Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. • İlave Kaynak: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517. • İlave Kaynak: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.
5)	Monthly trial balance, general temporary trial balance, inventory concept, final trial balance, period-end balance sheet and income statement	• Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. • İlave Kaynak: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517. • İlave Kaynak: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.
6)	Monthly trial balance, general temporary trial balance, inventory concept, final trial balance, period-end balance sheet and income statement	• Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. • İlave Kaynak: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517. • İlave Kaynak: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.
7)	Stock assets, Stocks, Stocks	• Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. • İlave Kaynak: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517. • İlave Kaynak: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.
8)	Midterm Exam
9)	Liabilities, Equity, Income-Expense Accounts	• Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. • İlave Kaynak: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517. • İlave Kaynak: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.
10)	Example applications	• Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. • İlave Kaynak: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517. • İlave Kaynak: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.
11)	Example applications
12)	Example Applications
13)	Example Applications
14)	Example Applications

*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:	Nihat Küçüksavaş, Finansal Muhasebe, Beta Yayınları, İstanbul 2012
References:	Charles T.Horngren- Walter T.Harrison- Linda S. Bamber; Accounting , Prentice Hall,

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				KPLO 5
	1	2	3	4	5	6	7	1	2	3	4	1	2	3	4	1	2	3	4	1	2	3	4	5	6	7	8	9
CLO1
CLO2
CLO3
CLO4
CLO5
CLO6
CLO7
CLO8
CLO9

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 basic, theoretical and practical information about logistics management.	2
	1.1 Defines the purchasing and procurement processes.
	1.2 Lists warehouse operation procedures, order management, material handling, packaging and labelling processes.
	1.3 Lists the requirements of inventory management.
	1.4 Explains the operational processes of all types of transport and intermodal transport.
	1.5 Matches effectively the current information and communication technologies required by logistics management.	2
	1.6 Recalls both national and international legislation and regulations related to logistics area.
	1.7 Explains the occupational health and safety, environmental protection, quality and continuous improvement procedures which are deemed necessary in the field of logistics.
2)	Interprets the supply chain management philosophy.
	2.1 Lists the duties and responsibilities of all parties along the supply chain.
	2.2 Indicates the importance of information sharing and trust in the supply chain.
	2.3 Associates all logistics activities within the framework of cooperation in supply chain management.
	2.4 Explains sustainable supply chain management.
3)	Explains the basic and theoretical knowledge required by national and international business and trade.	3
	3.1 Interpret the knowledge of the country and the world economy.	3
	3.2 Explains the basic business functions and business processes.	3
	3.3 Recall the basic information about customs procedures.
	3.4 Explains the processes related to foreign trade (INCOTERMS and payment methods, etc.).
4)	Applies the theoretical knowledge in business life during a semester.	3
	4.1 Experiences all processes in business life.
	4.2 Takes part in activities related to the field of education in a business operating in the field.
	4.3 Questions the application with theoretical knowledge.	3
	4.4 Compiles the knowledge and experience gained in the field.	3
5)	Acquires the competencies defined as the institutional outcomes of Beykoz University on the basic level, inline with the expectations of business world and the society.
	5.1 Acquires competency of analyzing and solving the problems.
	5.2 Has awareness for ethical and social responsibility.
	5.3 Takes responsibility as a team member in works and operations of his/her field.
	5.4 Is aware of written, verbal communication and interaction.
	5.5 Follows the developments of advanced technology and digital transformation.
	5.6 Acquires the awareness for lifelong learning.
	5.7 Has awareness about citizenship competency.
	5.8 Evaluates the developments of his/her field with the understanding of an entrepreneur.
	5.9 Acquires communication in a Foreign Language (English) competence defined on the level of at least A2 in European Language Portfolio. (In programs whose medium of instruction is English, on the level of B1).

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.)

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

Measurement and Evaluation Methods	# of practice per semester	Level of Contribution
Quizzes	1	% 10.00
Homework Assignments	1	% 20.00
Midterms	1	% 20.00
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	1	8	8
Total Workload of Teaching & Learning Activities	-	-	50
WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES
Assesment & Evaluation Activities	# of Activities per semester	Duration (hour)	Total Workload
Quizzes	2	8	16
Midterms	1	16	16
Semester Final Exam	1	20	20
Total Workload of Assesment & Evaluation Activities	-	-	52
TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities)			102
ECTS CREDITS OF THE COURSE (Total Workload/25.5 h)			3