BA2223 Principles of Accounting IBahçeşehir UniversityDegree Programs SPEECH AND LANGUAGE THERAPYGeneral Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
SPEECH AND LANGUAGE THERAPY
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?: No
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) To use theoretic and methodological approach, evidence-based principles and scientific literature in Speech and Language Therapy field systematically for practice.
2) To have theoretic and practical knowledge for individual's, family's and the community's health promotion and protection.
3) To use information and health technologies in practice and research in the field of Speech and Language Therapy.
4) To communicate effectively with advisee, colleagues for effective professional relationships.
5) To be able to monitor occupational information using at least one foreign language, to collaborate and communicate with colleagues at international level.
6) To use life-long learning, problem-solving and critical thinking skills.
7) To act in accordance with ethical principles and values in professional practice.
8) To take part in research, projects and activities within sense of social responsibility and interdisciplinary approach.
9) To be able to search for literature in health sciences databases and information sources to access to information and use the information effectively.
10) To take responsibility and participate in the processes actively for training of other therapist, education of health professionals and individuals about speech and languege therapy.
11) To carry out speech and languge therapy practices considering cultural differences and different health needs of different groups in the community.

Ders - Öğrenme Kazanımı İlişkisi

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) To use theoretic and methodological approach, evidence-based principles and scientific literature in Speech and Language Therapy field systematically for practice.
2) To have theoretic and practical knowledge for individual's, family's and the community's health promotion and protection.
3) To use information and health technologies in practice and research in the field of Speech and Language Therapy.
4) To communicate effectively with advisee, colleagues for effective professional relationships.
5) To be able to monitor occupational information using at least one foreign language, to collaborate and communicate with colleagues at international level.
6) To use life-long learning, problem-solving and critical thinking skills.
7) To act in accordance with ethical principles and values in professional practice.
8) To take part in research, projects and activities within sense of social responsibility and interdisciplinary approach.
9) To be able to search for literature in health sciences databases and information sources to access to information and use the information effectively.
10) To take responsibility and participate in the processes actively for training of other therapist, education of health professionals and individuals about speech and languege therapy.
11) To carry out speech and languge therapy practices considering cultural differences and different health needs of different groups in the community.

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