| ACCOUNTING AND INTERNATIONAL REPORTING (TURKISH, NON-THESIS) | |||||
| Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| ISL5541 | Financial Accounting | Fall | 3 | 0 | 3 | 8 |
| Language of instruction: | Turkish |
| Type of course: | Must Course |
| Course Level: | |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Assoc. Prof. HÜMEYRA ADIGÜZEL |
| Course Lecturer(s): |
Prof. Dr. FATMA ÖZKUL |
| Recommended Optional Program Components: | None |
| Course Objectives: | The purpose of this course is to show how do financial transactions that occur over a period of an enterprise will be recorded in the financial statements and basic accounting principles and concepts on how to import products of the accounting process and accounting information obtained by showing how it works how it is used by decision-makers to determine. |
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The students who have succeeded in this course; I. At the end of this course, students will be able to define and make double-sided to keep accounting records, prepare a statement of financial position, statement of financial position and financial ratios to interpret the contents of the account balance loans and credits . II. At the end of this course, students define bills, etc. III. At the end of this course, students receiving dividends and stock bölünmlerinin gerçekleştirebileceklerdir record. IV. At the end of this course, students prepare the company's balance sheet and income statement. |
| The basic concepts of accounting, problem-solving way of thinking as likely accounting principles and standards, balance sheet and income statement editing, balance sheet and income statement items is to grasp the meaning and importance in terms of external information users. |
| Week | Subject | Related Preparation |
| 1) | Introduction to Accounting Process : Preparing Trial Balance, end of period operations, Closing records | |
| 2) | Introduction to Asset Accounts | |
| 3) | Receivables, Doubtful Receivables and Allowance | |
| 4) | Tangible Fixed Asset and Depreciation | |
| 5) | Short-Term Debt, Long-Term Debt | |
| 6) | Bonds / Bills | |
| 7) | MIDTERM | |
| 8) | Time Value of Money - Management of Effective Interest Rate | |
| 9) | Retained Income, Dividend Distribution | |
| 10) | Distributed as stock dividends accounting; Accounting for Treasury bills | |
| 11) | Preparation of Income Statement, Comprehensive Income Statement Preparation | |
| 12) | Preparation of the Balance Sheet | |
| 13) | What is the importance of Cash Flow Statement? how the distinction is made between activities, investing activities and financing activities ? | |
| 14) | Cash Flow Statement according to direct and indirect method; Cash Flow Statement by direct method |
| Course Notes / Textbooks: | Power Point Sunumları / Power Point Slides |
| References: | Gürbüz Gökçen - Genel Muhasebe Beta Yayınları-2013 |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 14 | % 10 |
| Project | 1 | % 15 |
| Midterms | 1 | % 25 |
| Final | 1 | % 50 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 35 | |
| PERCENTAGE OF FINAL WORK | % 65 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Application | 14 | 82 |
| Study Hours Out of Class | 13 | 54 |
| Project | 1 | 16 |
| Midterms | 1 | 6 |
| Total Workload | 200 | |
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | It is required to develop analytical thinking, problem solving, a holistic viewpoint and strategic thinking in the field of accounting and reporting, | 5 |
| 2) | The students are required to understand the concepts and ideas of accounting and reporting in both national and multinational settings and practice cross disciplinary and comparative analysis, | 2 |
| 3) | To have conscious to treat appropriate professional ethic. | 5 |
| 4) | To have ability to observe accounting applications and related legal regulations in different sectors( such as banking, reassurance and construction management. | 3 |
| 5) | To have ability to observe regulations which direct accounting principle and accounting application in standards. | 4 |