GASTRONOMY AND CULINARY ARTS
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) - Possess advanced level theoretical and practical knowledge supported by textbooks with updated information, practice equipments and other resources.
2) Use of advanced theoretical and practical knowledge within the field. -Interpret and evaluate data, define and analyze problems, develop solutions based on research and proofs by using acquired advanced knowledge and skills within the field.
3) Inform people and institutions, transfer ideas and solution proposals to problems in written and orally on issues in the field. - Share the ideas and solution proposals to problems on issues in the field with professionals and non-professionals by the support of qualitative and quantitative data. -Organize and implement project and activities for social environment with a sense of social responsibility. -Monitor the developments in the field and communicate with peers by using a foreign language at least at a level of European Language Portfolio B1 General Level. -Use informatics and communication technologies with at least a minimum level of European Computer Driving License Advanced Level software knowledge.
4) Evaluate the knowledge and skills acquired at an advanced level in the field with a critical approach. -Determine learning needs and direct the learning. -Develop positive attitude towards lifelong learning.
5) Act in accordance with social, scientific, cultural and ethic values on the stages of gathering, implementation and release of the results of data related to the field. - Possess sufficient consciousness about the issues of universality of social rights, social justice, quality, cultural values and also, environmental protection, worker's health and security.
6) Conduct studies at an advanced level in the field independently. - Take responsibility both as a team member and individually in order to solve unexpected complex problems faced within the implementations in the field. - Planning and managing activities towards the development of subordinates in the framework of a project

Ders - Öğrenme Kazanımı İlişkisi

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

	Program Outcomes	Level of Contribution
1)	- Possess advanced level theoretical and practical knowledge supported by textbooks with updated information, practice equipments and other resources.	2
2)	Use of advanced theoretical and practical knowledge within the field. -Interpret and evaluate data, define and analyze problems, develop solutions based on research and proofs by using acquired advanced knowledge and skills within the field.	4
3)	Inform people and institutions, transfer ideas and solution proposals to problems in written and orally on issues in the field. - Share the ideas and solution proposals to problems on issues in the field with professionals and non-professionals by the support of qualitative and quantitative data. -Organize and implement project and activities for social environment with a sense of social responsibility. -Monitor the developments in the field and communicate with peers by using a foreign language at least at a level of European Language Portfolio B1 General Level. -Use informatics and communication technologies with at least a minimum level of European Computer Driving License Advanced Level software knowledge.	5
4)	Evaluate the knowledge and skills acquired at an advanced level in the field with a critical approach. -Determine learning needs and direct the learning. -Develop positive attitude towards lifelong learning.	3
5)	Act in accordance with social, scientific, cultural and ethic values on the stages of gathering, implementation and release of the results of data related to the field. - Possess sufficient consciousness about the issues of universality of social rights, social justice, quality, cultural values and also, environmental protection, worker's health and security.	3
6)	Conduct studies at an advanced level in the field independently. - Take responsibility both as a team member and individually in order to solve unexpected complex problems faced within the implementations in the field. - Planning and managing activities towards the development of subordinates in the framework of a project	3

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