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Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Course Introduction and Application Information

Course Code	Course Name	Semester	Theoretical	Practical	Credit	ECTS
BA2223	Principles of Accounting I	Spring	3	0	3	6

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:	Non-Departmental Elective
Course Level:	Bachelor’s Degree (First Cycle)
Mode of Delivery:	Face to face
Course Coordinator :	Prof. Dr. ELİF OKAN
Course Lecturer(s):	Prof. Dr. FİGEN TÜRÜDÜOĞLU Prof. Dr. HÜMEYRA ADIGÜZEL Prof. Dr. FATMA ÖZKUL
Recommended Optional Program Components:	None
Course Objectives:	Principles of Accounting I 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 operations. After completing this course, the students are expected to learn how to record the financial iformation and prepare financial statements.

Learning Outcomes

The students who have succeeded in this course;
The students who have succeeded in this course;
1. Learn to comprehend a new discipline in detail
2. Build a good background in financial matters
3. Learn the basic information about financial reporting
4. Learn the effects of financial factors on business performance, in short, to establish cause-effect relationships.
5. Learn the terminology of this discipline in English

Course Content

The teaching methods of the course are Lecture, Problem Solving.
Principles of Accounting I course teaches the fundamental concepts and practices of financial accounting. This course covers the preparation and analysis of essential financial statements, including the balance sheet, income statement, and cash flow statement. Students will learn to apply the accounting cycle and basic accounting principles, enhancing their financial reporting skills.

Weekly Detailed Course Contents

Week	Subject	Related Preparation
1)	Orientation Explanation of Course syllabus and my accounting lab
2)	Accounting and Business Environment Accounting profession, accounting concepts and principles, the accounting equation, using financial statement to evaluate business performance	Quiz
3)	Recording Business Transactions The account, the journal and the ledger; debits, credits, and double -entry accounting; steps of the transaction recording process	Quiz Homework
4)	Recording Business Transactions Journalizing transactions and preparing the trial balance	Quiz Homework
5)	The Adjusting Process Accrual accounting versus cash basis accounting, adjusting entries	Quiz Homework
6)	The Adjusting Process The adjusted trial balance and preparing the statements, relationships among the financial statements	Quiz Homework
7)	Review
8)	Completing the Accounting Cycle Closing the accounts, post-closing trial balance	Quiz Homework
9)	Completing the Accounting Cycle Classifying assets and liabilities, the classified balance sheet	Quiz Homework
10)	Merchandising Operations Two types of inventory systems, account for purchase of inventory	Quiz Homework
11)	Merchandising Operations Account for sale of inventory	Quiz Homework
12)	Merchandise Inventory Inventory costing methods	Quiz Homework
13)	Merchandise Inventory Inventory costing methods	Quiz Homework
14)	Final review, problem session

Sources

Course Notes / Textbooks:

The name and other information of the e-textbook are given below;

Horngren’s Accounting, the Financial Chapters,
Pearson, 11th Global Edition
Authors: Nobles, Mattison, Matsumura

Resourses are very important for this course. Students must have the CODE (not the textbook) to reach the course material (like e-textbook, power point presentations) and also to get connected to the MYACCOUNTINGLAB platform which will be used for this course. Therefore you MUST have the CODE.

References:

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	10	% 20
Homework Assignments	9	% 20
Final	1	% 60
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
Study Hours Out of Class	13	45
Homework Assignments	10	29
Quizzes	10	30
Midterms	1	2
Final	1	2
Total Workload		150

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)	To prepare students to become communication professionals by focusing on strategic thinking, professional writing, ethical practices, and the innovative use of both traditional and new media	2
2)	To be able to explain and define problems related to the relationship between facts and phenomena in areas such as Advertising, Persuasive Communication, and Brand Management
3)	To critically discuss and interpret theories, concepts, methods, tools, and ideas in the field of advertising
4)	To be able to follow and interpret innovations in the field of advertising
5)	To demonstrate a scientific perspective in line with the topics they are curious about in the field.
6)	To address and solve the needs and problems of the field through the developed scientific perspective
7)	To recognize and understand all the dynamics within the field of advertising
8)	To analyze and develop solutions to problems encountered in the practical field of advertising