| NUTRITION AND DIETETIC (ENGLISH) | |||||
| 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 | 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: | |
| 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. |
|
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 |
| 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. |
| 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 |
| 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: |
| 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 | |
| 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 | |
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | To use theoretic and methodological approach, evidence-based principles and scientific literature in Nutrition and Dietetics field systematically for practice. | |
| 2) | To have theoretic and practical knowledge for individual's, family's and the community's health promotion and protection. | |
| 3) | To assess nutritional status of risky groups in nutrition related problems (pregnant, babies, adolescences, elders, etc.) | |
| 4) | To use healthcare, information technologies for Nutrition and Dietetic practice and research. | |
| 5) | To communicate effectively with advisee, colleagues for effective professional relationships. | |
| 6) | To be able to monitor occupational information using at least one foreign language, to collaborate and communicate with colleagues at international level. | |
| 7) | To use life-long learning, problem-solving and critical thinking skills. | |
| 8) | To act in accordance with ethical principles and values in professional practice. | |
| 9) | To take part in research, projects and activities within sense of social responsibility and interdisciplinary approach. | |
| 10) | To be able to search for literature in health sciences databases and information sources to access to information and use the information effectively. | |
| 11) | To take responsibility and participate in the processes actively for training of other dieticians, education of health professionals and individuals about nutrition. | |
| 12) | To carry out dietetic practices considering cultural differences and different health needs of different groups in the community. |