NEW MEDIA | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
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. |
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. |
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 |
This course includes the topics: Accounting and the Business Environment Recording Business Transactions The Adjusting Process Completing the Accounting Cycle Merchandising Operations Merchandise Inventory |
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 |
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 |
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 |
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 |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | To be able to critically interpret and discuss the theories, the concepts, the traditions, and the developments in the history of thought which are fundamental for the field of new media, journalism and communication. | |
2) | To be able to attain written, oral and visual knowledge about technical equipment and software used in the process of news and the content production in new media, and to be able to acquire effective abilities to use them on a professional level. | |
3) | To be able to get information about the institutional agents and generally about the sector operating in the field of new media, journalism and communication, and to be able to critically evaluate them. | |
4) | To be able to comprehend the reactions of the readers, the listeners, the audiences and the users to the changing roles of media environments, and to be able to provide and circulate an original contents for them and to predict future trends. | |
5) | To be able to apprehend the basic theories, the concepts and the thoughts related to neighbouring fields of new media and journalism in a critical manner. | |
6) | To be able to grasp global and technological changes in the field of communication, and the relations due to with their effects on the local agents. | |
7) | To be able to develop skills on gathering necessary data by using scientific methods, analyzing and circulating them in order to produce content. | |
8) | To be able to develop acquired knowledge, skills and competence upon social aims by being legally and ethically responsible for a lifetime, and to be able to use them in order to provide social benefit. | |
9) | To be able to operate collaborative projects with national/international colleagues in the field of new media, journalism and communication. | |
10) | To be able to improve skills on creating works in various formats and which are qualified to be published on the prestigious national and international channels. |