OPTICIANRY (TURKISH) | |||||
Associate | TR-NQF-HE: Level 5 | QF-EHEA: Short Cycle | EQF-LLL: Level 5 |
Course Code: | BA2223 | ||||||||
Ders İsmi: | Principles of Accounting I | ||||||||
Ders Yarıyılı: | Spring | ||||||||
Ders Kredileri: |
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Language of instruction: | English | ||||||||
Ders Koşulu: | |||||||||
Ders İş Deneyimini Gerektiriyor mu?: | No | ||||||||
Type of course: | Non-Departmental Elective | ||||||||
Course Level: |
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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 |
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Course Assistants: |
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 |
The students who have succeeded in this course;
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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 |
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 Öğrenme Kazanımları | ||||||||
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Program Outcomes | ||||||||
1) The student acquires theoretical and practical knowledge related to his field at a basic level. | ||||||||
2) The student owns information about moral discipline and ethical rules related to his field. | ||||||||
3) The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental computer programs and related technologies. | ||||||||
4) The student manages a duty independently by using the knowledge about his field at a basic level. | ||||||||
5) The student evaluates the knowledge about his field at a basic level with a critical approach, he designates his learning needs and directs his learning. | ||||||||
6) The student uses information and communication technologies with at least at basic level of European Computer Using Licence basic level of computer software which his field of study requires. | ||||||||
7) The student complies with and contributes to quality management and processes. | ||||||||
8) The student has sufficient consciousness about individual and public health, environmental protection and work safety issues. | ||||||||
9) The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | The student acquires theoretical and practical knowledge related to his field at a basic level. | |
2) | The student owns information about moral discipline and ethical rules related to his field. | |
3) | The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental computer programs and related technologies. | |
4) | The student manages a duty independently by using the knowledge about his field at a basic level. | |
5) | The student evaluates the knowledge about his field at a basic level with a critical approach, he designates his learning needs and directs his learning. | |
6) | The student uses information and communication technologies with at least at basic level of European Computer Using Licence basic level of computer software which his field of study requires. | |
7) | The student complies with and contributes to quality management and processes. | |
8) | The student has sufficient consciousness about individual and public health, environmental protection and work safety issues. | |
9) | The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities. |
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 |
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 |