BUSINESS ADMINISTRATION (TURKISH)
Associate TR-NQF-HE: Level 5 QF-EHEA: Short Cycle EQF-LLL: Level 5

Course Introduction and Application Information

Course Code Course Name Semester Theoretical Practical Credit ECTS
IST1004 Financial Accounting Spring 1 2 2 7
The course opens with the approval of the Department at the beginning of each semester

Basic information

Language of instruction: Tr
Type of course: Must Course
Course Level: Associate
Mode of Delivery: Face to face
Course Coordinator : Instructor CEM KARTAL
Course Lecturer(s): Instructor ALPER ŞİMŞEK
Course Objectives: Action of income statement accounts and balance sheet to Uniform Chart of accounts and to teach record technique in our country as using the methods of record

Learning Outputs

The students who have succeeded in this course;
1. Able to keeping the books as using the accounting technique for record of financial events
2. Able to compose records relative to action of accounts in fixed assets set
3. Able to have record of actions relative to short-term liabilities accounts
4. Able to have record of actions relative to long-term liabilities accounts
5. Able to have record of actions of equity accounts
6. Able to have inventory actions relative to aacounting external and internal about balance sheet and income statement accounts
7. Able to compose balance sheet and income statement as complete to actions of end of the period to legislationin our country
8. Able to compute consequence of the period as using to cost,income and expense accounts in uniform accounting system
9. Able to compare 7/A and 7/B options

Course Content

Inventory and valuation concepts, valuation methods, Liquid assests, securities, inventory and valuation at trade receivables, Actions of end of period and record of actions in connection with corpareal and uncorpereal fixed assets, Selling of depreciable fixed assets,renewall fund and practices relative to actions of asset factors, Categorization of accounts relative to liabilities,record of processes relating to action of trade dept accounts and action of end of period, To give short-term and long-term liabilities publicity and actions of end of period, Applications, Repeating courses, To give own funds publicity and actions of end of period, Analysis of income statement accounts, Categorize of income and expenses,their records and actions of conclusion accounts, 7/A option, 7/B option, Exercises.

Weekly Detailed Course Contents

Week Subject Related Preparation
1) Inventory and valuation concepts, valuation methods Students are given the course materials a week before.
2) Liquid assests, securities, inventory and valuation at trade receivables Students are given the course materials a week before.
3) Actions of end of period and record of actions in connection with corpareal and uncorpereal fixed assets Students are given the course materials a week before.
4) Selling of depreciable fixed assets,renewall fund and practices relative to actions of asset factors Students are given the course materials a week before.
5) Categorization of accounts relative to liabilities,record of processes relating to action of trade dept accounts and action of end of period Students are given the course materials a week before.
6) To give short-term and long-term liabilities publicity and actions of end of period Students are given the course materials a week before.
7) Repeating courses Students are given the course materials a week before.
8) Exercises Students are given the course materials a week before.
9) To give own funds publicity and actions of end of period Students are given the course materials a week before.
10) Analysis of income statement accounts Students are given the course materials a week before.
11) Categorize of income and expenses,their records and actions of conclusion accounts Students are given the course materials a week before.
12) 7/A option Students are given the course materials a week before.
13) 7/B option Students are given the course materials a week before.
14) Exercises Students are given the course materials a week before.

Sources

Course Notes: 1. Ataman, Ümit (2009), Muhasebede Dönem Sonu İşlemleri Genel Muhasebe Cilt:2, Türkmen Kitabevi, İstanbul. 2.Ildır, Ali (2006)Dönemsonu Muhasebe İşlemleri, Nobel Yayın Dağıtım, Ankara.
References: Lazol,İbrahim, “Genel Muhasebe”,Ekin Kitabevi,Bursa.

Evaluation System

Semester Requirements Number of Activities Level of Contribution
Attendance % 0
Laboratory % 0
Application % 0
Field Work % 0
Special Course Internship (Work Placement) % 0
Quizzes 1 % 5
Homework Assignments 1 % 5
Presentation % 0
Project % 0
Seminar % 0
Midterms 1 % 30
Preliminary Jury % 0
Final 1 % 60
Paper Submission % 0
Jury % 0
Bütünleme % 0
Total % 100
PERCENTAGE OF SEMESTER WORK % 40
PERCENTAGE OF FINAL WORK % 60
Total % 100

ECTS / Workload Table

Activities Number of Activities Duration (Hours) Workload
Course Hours 14 3 42
Laboratory 0 0 0
Application 0 0 0
Special Course Internship (Work Placement) 0 0 0
Field Work 0 0 0
Study Hours Out of Class 14 7 98
Presentations / Seminar 0 0 0
Project 0 0 0
Homework Assignments 6 5 30
Quizzes 2 1 2
Preliminary Jury 0 0 0
Midterms 1 1 1
Paper Submission 0 0 0
Jury 0 0 0
Final 1 2 2
Total Workload 175

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) He/she applies theoretical business management knowledge on business life.
2) He/she uses business management function and applies and follows new management technics.
3) He/she performs legal responsibilities of business, follows and applies legislation. 1
4) He/she can use information and communication tecnologies that necessary for their area, follows technological change and applies new technologies to business system.
5) He/she determines, analyses and solves problems that appear in vocational applications.
6) He/she manages business finance, analyses business financial situation, and solves financial problems.
7) He/she gains management skill by managing and enhanging human resource effectively in accordance with business aims. 3
8) He/she can understand production and marketing functions as a whole, applies new production and marketing techniques.
9) He/she calculates cost, makes entry, prepares and interprets financial statements. 4
10) He/she has vocational ethical value that market needs in qualified staff, can use Turkish effectively in writing and speaking communication; have proficiency in foreign language knowledge to making international correspond.
11) He/she follows and applies vocational current and economic developments in national and international area. 4