PHOTOGRAPHY AND VIDEO
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 Fall	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. FİGEN TÜRÜDÜOĞLU
Course Lecturer(s):	Prof. Dr. FİGEN TÜRÜDÜOĞLU Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. FATMA ÖZKUL
Recommended Optional Program Components:	NONE
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.

Learning Outcomes

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

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

Weekly Detailed Course Contents

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

Evaluation System

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

ECTS / Workload Table

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

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)	Knowledge of photographic and video media and ability to use basic, intermediate and advanced techniques of these media.
2)	Ability to understand, analyze and evaluate theories, concepts and uses of photography and video.
3)	Ability to employ theoretical knowledge in the areas of the use of photography and video.
4)	Familiarity with and ability to review the historical literature in theoretical and practical studies in photography and video.
5)	Ability in problem solving in relation to projects in photography and video.
6)	Ability to generate innovative responses to particular and novel requirements in photography and video.
7)	Understanding and appreciation of the roles and potentials of the image across visual culture
8)	Ability to communicate distinctively by means of photographic and video images.
9)	Experience of image post-production processes and ability to develop creative outcomes through this knowledge.
10)	Knowledge of and ability to participate in the processes of production, distribution and use of photography and video in the media.
11)	Ability to understand, analyze and evaluate global, regional and local problematics in visual culture.
12)	Knowledge of and ability to make a significant contribution to the goals of public communication.
13)	Enhancing creativity via interdisciplinary methods to develop skills for realizing projects.
14)	Gaining general knowledge about the points of intersection of communication, art and technology.