MBA (ENGLISH, THESIS)
Master TR-NQF-HE: Level 7 QF-EHEA: Second Cycle EQF-LLL: Level 7

Course Introduction and Application Information

Course Code Course Name Semester Theoretical Practical Credit ECTS
BUS5420 Accounting Fall 3 0 3 7
This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester.

Basic information

Language of instruction: English
Type of course: Departmental Elective
Course Level:
Mode of Delivery: Face to face
Course Coordinator :
Course Lecturer(s): Assoc. Prof. NURAY ERGÜL
Prof. Dr. YAMAN ÖMER ERZURUMLU
Recommended Optional Program Components: None
Course Objectives: The aim of this course is to give general information about the basic concepts of accounting, to analyse regulation and interpretation of the basic financial statements, and to discuss current accounting topics. The main topics of the course are basic concepts of accounting, accounting practices, financial statements and accounting standards.

Learning Outcomes

The students who have succeeded in this course;
I. To learn terminology and basics related to the course
II. To understand the meaning of accounting transactions
III. To learn how to prepare the financial statements
IV. To learn the year-end adjustments

Course Content

In this course, the basic concepts of accounting, and auditing and tax information will mention in order to make students gain ability to use these information in desicion making process in business life.

Weekly Detailed Course Contents

Week Subject Related Preparation
1) Accounting Information System Accounting Users, Definition, and Used Documents, Generally Accepted Accounting Concepts and Information Systems
2) Documents used in Accounting Documents Used in Accounting, Bookkeeping Procedures, Records, RegistrationTime and Compliance
3) Basic Financial Statements Principles of Balance Sheet (Assets Principles, Principles of Foreign Sources,Principles of Equity) and Principles of Income Statement
4) Account Concept in Accounting Accounting Concepts and Importance, Balance Sheet and Income Statement Accounts, Using of General Ledger Accounts in Accounting Process
5) Uniform Chart of Accounts and Classification of Accounts Uniform Chart of Accounts (Asset Items, Liability Items and Income Statement), Classification of Acconts in Uniform Chart of Accounts, and Journal Entries
6) Transactions during the Period Required Procedures in an Accounting Period, Editing of Trial Balance Calculation and Registration of VAT
7) Mid-term Exam
8) Transactions during the Period - Practice Transactions during the period for the Sample Applications
9) Period End Transaction Period End Transaction ( Order of Transaction), Recognition of Cost Accounting and Closing Transaction
10) Preparation of Financial Statements Balance Sheet, Income Statement, Cash Flow Statement, Profit Distribution Statement, Statement of Changes in Equity
11) Financial Statement Analysis-1 The aims of Financial Statements and Analysis, The importance of Balance Sheet and Income Statement in terms of financial analysis
12) Financial Statement Analysis-2 Financial Analysis (Financial analysis techniques, interpretation of analysis results), Financial Analysis and Financial Decisions
13) Accounting Standards Measures of Valuation on the Basis of Accounting Standards, Tax Code with The Comparative Analysis with Tax Procedure Law of Measures of Valuation
14) Overview

Sources

Course Notes / Textbooks: Türkiye Finansal Raporlama Standartları Uygulamaları Gürbüz Gökçen, Başak Ataman Akgül, Cemal Çakıcı

Accounting,Charles Horngren, Walter Harrison, Suzanne Oliver, 9th Edition, Pearson
References: Türkiye Finansal Raporlama Standartları Uygulamaları Gürbüz Gökçen, Başak Ataman Akgül, Cemal Çakıcı

Accounting,Charles Horngren, Walter Harrison, Suzanne Oliver, 9th Edition, Pearson

Evaluation System

Semester Requirements Number of Activities Level of Contribution
Attendance 14 % 10
Project 1 % 20
Midterms 1 % 30
Final 1 % 40
Total % 100
PERCENTAGE OF SEMESTER WORK % 40
PERCENTAGE OF FINAL WORK % 60
Total % 100

ECTS / Workload Table

Activities Number of Activities Workload
Course Hours 14 42
Application 13 48
Study Hours Out of Class 14 81
Midterms 1 2
Final 1 2
Total Workload 175

Contribution of Learning Outcomes to Programme Outcomes

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Being able to develop and deepen their knowledge at the level of expertise in the same or a different field, based on undergraduate level qualifications. 5
2) To be able to comprehend the interdisciplinary interaction with which the field is related. 5
3) To be able to use the theoretical and applied knowledge at the level of expertise acquired in the field. 4
4) To be able to interpret and create new knowledge by integrating the knowledge gained in the field with the knowledge from different disciplines, 4
5) To be able to solve the problems encountered in the field by using research methods. 4
6) Being able to independently carry out a work that requires expertise in the field. 4
7) To be able to develop new strategic approaches for the solution of complex and unpredictable problems encountered in applications related to the field and to produce solutions by taking responsibility. 5
8) Being able to lead in environments that require the resolution of problems related to the field. 5
9) To be able to critically evaluate the knowledge and skills acquired in the field of expertise and to direct their learning. 4
10) To be able to systematically transfer current developments in the field and their own studies to groups in and outside the field, in written, verbal and visual forms, by supporting them with quantitative and qualitative data. 4
11) To be able to critically examine social relations and the norms that guide these relations, to develop them and take action to change them when necessary. 5
12) To be able to supervise and teach these values by observing social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field. 5
13) To be able to develop strategy, policy and implementation plans in the fields related to the field and to evaluate the obtained results within the framework of quality processes. 3
14) To be able to use the knowledge, problem solving and/or application skills they have internalized in their field in interdisciplinary studies. 4