FILM AND TELEVISION
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Ders Genel Tanıtım Bilgileri

Course Code:

BA2223

Ders İsmi:

Principles of Accounting I

Ders Yarıyılı:

Spring
Fall

Ders Kredileri:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

English

Ders Koşulu:

Ders İş Deneyimini Gerektiriyor mu?:

Type of course:

Non-Departmental Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Prof. Dr. FİGEN TÜRÜDÜOĞLU

Course Lecturer(s):

Prof. Dr. FİGEN TÜRÜDÜOĞLU
Assoc. Prof. HÜMEYRA ADIGÜZEL
Prof. Dr. FATMA ÖZKUL

Course Assistants:

Dersin Amaç ve İçeriği

Course Objectives:

Accounting principles is a course that introduces students to the fundamentals of
financial accounting. Financial accounting is the field of accounting that provides economics and financial information for external users, such as investors and creditors.This course deals mainly with accounting cycle, recording and adjusting process and accounting for merchandising. After completing this course, the students are expected to be able to understand how to use and interpret accounting information.

Course Content:

This course includes the topics:
Accounting and the Business Environment
Recording Business Transactions
The Adjusting Process
Completing the Accounting Cycle
Merchandising Operations
Merchandise Inventory

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Ders Akış Planı

Week	Subject	Related Preparation
1)	Orientation • Course Schedule Review • Expectations
2)	Accounting and Business Environment Accounting profession, accounting concepts and principles, the accounting equation, using financial statement to evaluate business performance Pop QUIZ 1
3)	Recording Business Transactions The account, the journal and the ledger; debits, credits, and doubleentry accounting; steps of the transaction recording process POP QUIZ 2
4)	Recording Business Transactions Journalizing transactions and preparing the trial balance POP QUIZ 3
5)	The Adjusting Process Accrual accounting versus cash basis accounting, adjusting entries POP QUIZ 4
6)	The Adjusting Process The adjusted trial balance and preparing the statements, relationships among the financial statements POP QUIZ 5
7)	Completing the Accounting Cycle Closing the accounts, postclosing trial balance POP QUIZ 6
8)	Completing the Accounting Cycle Classifying assets and liabilities, the classified balance sheet POP QUIZ 7 HOMEWORK 1
9)	Midterm Exam on MyAccountingLab
10)	Merchandising Operations Two types of inventory systems, account for purchase of inventory POP QUIZ 8
11)	Merchandising Operations Account for sale of inventory POP QUIZ 9
12)	Merchandise Inventory Inventory costing methods POP QUIZ 10
13)	Merchandise Inventory Inventory costing methods POP QUIZ 11
14)	Final Review, Problem section HOMEWORK 2

Sources

Course Notes / Textbooks:	Horngren’s Accounting, Nobles, Mattison, Matsumura, Financial Chapters, Pearson, 11th Global Edition Other required readings will be uploaded to students via Itslearning.
References:	yok

Ders - Program Öğrenme Kazanım İlişkisi

Ders Öğrenme Kazanımları
Program Outcomes
1) Being familiar to the main concepts and methods of the social sciences and the fine arts devoted to understanding the world and the society
2) Having comprehensive knowledge regarding different media and branches of art
3) Knowing the historical background of audio-visual moving images in the world and in Turkey and keeping pace with the new developments in the area
4) Having a good command of the language and the aesthetics of audio-visual moving images in the world and in Turkey
5) Being able to create a narrative that could be used in a fiction or a non-fiction audio-visual moving image product
6) Being able to write a script ready to be shot
7) Having the skills to produce the photoboard of a script in hand and to shoot the film using the camera, the lights and other necessary equipment
8) Being able to transfer the footage of a film to the digital medium, to edit and do other post-production operations
9) Being able to create a documentary audio visual moving image from the preliminary sketch stage to shooting, editing and post-production stages
10) Being able to produce an audio visual moving image for television and audio products for radio from preliminary stages through shooting and editing to the post-production stage
11) Being culturally and theoretically equipped to make sense of an audio-visual moving image, to approach it critically with regard to its language and narration and being able to express his/her approach in black and white
12) Having ethical values and a sense of social responsibility

Ders - Öğrenme Kazanımı İlişkisi

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

	Program Outcomes	Level of Contribution
1)	Being familiar to the main concepts and methods of the social sciences and the fine arts devoted to understanding the world and the society	4
2)	Having comprehensive knowledge regarding different media and branches of art	3
3)	Knowing the historical background of audio-visual moving images in the world and in Turkey and keeping pace with the new developments in the area	1
4)	Having a good command of the language and the aesthetics of audio-visual moving images in the world and in Turkey	1
5)	Being able to create a narrative that could be used in a fiction or a non-fiction audio-visual moving image product	2
6)	Being able to write a script ready to be shot	2
7)	Having the skills to produce the photoboard of a script in hand and to shoot the film using the camera, the lights and other necessary equipment
8)	Being able to transfer the footage of a film to the digital medium, to edit and do other post-production operations
9)	Being able to create a documentary audio visual moving image from the preliminary sketch stage to shooting, editing and post-production stages
10)	Being able to produce an audio visual moving image for television and audio products for radio from preliminary stages through shooting and editing to the post-production stage
11)	Being culturally and theoretically equipped to make sense of an audio-visual moving image, to approach it critically with regard to its language and narration and being able to express his/her approach in black and white	3
12)	Having ethical values and a sense of social responsibility	5

Öğrenme Etkinliği ve Öğretme Yöntemleri

Ölçme ve Değerlendirme Yöntemleri ve Kriterleri

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	11	% 30
Homework Assignments	2	% 10
Midterms	1	% 20
Final	1	% 40
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 60
PERCENTAGE OF FINAL WORK		% 40
Total		% 100

İş Yükü ve AKTS Kredisi Hesaplaması

Activities	Number of Activities	Workload
Course Hours	14	42
Study Hours Out of Class	14	70
Homework Assignments	2	4
Quizzes	14	28
Midterms	1	2
Final	1	2
Total Workload		148