GASTRONOMY AND CULINARY ARTS (TURKISH) | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
GMS3104 | Finantial Accounting | Fall | 3 | 0 | 3 | 4 |
The course opens with the approval of the Department at the beginning of each semester |
Language of instruction: | Tr |
Type of course: | Must Course |
Course Level: | Bachelor |
Mode of Delivery: | E-Learning |
Course Coordinator : | Assoc. Prof. ZEHRA DİLİSTAN SHIPMAN |
Course Objectives: | Introduction to accounting discipline, the role of the accountant in the business and infrastructure for business analysis. |
The students who have succeeded in this course; * Establishing the relationship between accounting and other business functions * To use accounting knowledge in financial decision making * Analyze income, cash flow, economic resources and capital issues related to accounting * Prepare basic financial statements * Interpret basic financial statements * To report basic accounting transactions * To analyze basic accounting transactions |
Students are introduced to basic concepts of accounting and accounting techniques. The main topics taught include the registration of various business activities, the preparation of financial reports, and the recording of business activities in more specific types. |
Week | Subject | Related Preparation | |
1) | Introduction to accounting | ||
2) | The Recording Process | ||
3) | Adjusting the Accounts | ||
4) | Completing the Accounting Cycle | ||
5) | Accounting for Merchandising Operations | ||
6) | Inventories | ||
7) | Midterm | ||
8) | Fraud, Internal Control, and Cash | ||
9) | Accounting for Receivables | ||
10) | Plant Assets, Natural Resources, and Intangible Assets | ||
11) | Corporations: Organization, Stock Transactions, Dividends, and Retained Earnings | ||
12) | Investments | ||
13) | Presentation of assignments | ||
14) | overview |
Course Notes: | Financial Accounting by Weygandt, Kimmel, Kieso. College of Southern Nevada edition. (photo of rock climber on cover) ISBN: 978-1-118-74296-9 Publisher: Wiley |
References: | Fehmi Karasioğlu, Finansal Muhasebe, Nobel Yayınları. Prof. Dr. Metin Saban, Yrd. Doç. Dr. Hakan Vargün, Yrd. Doç. Dr. Serhan Gürkan, Finansal Muhasebe, Beta Basım Yayıncılık, 2021. Ders notları It’s Learning aracılığıyla öğrenciler için yüklenecektir. Herhangi bir materyale erişemiyorsanız, lütfen dersin öğretim görevlisiyle iletişime geçin |
Semester Requirements | Number of Activities | Level of Contribution |
Attendance | 1 | % 30 |
Laboratory | % 0 | |
Application | % 0 | |
Field Work | % 0 | |
Special Course Internship (Work Placement) | % 0 | |
Quizzes | % 0 | |
Homework Assignments | % 0 | |
Presentation | % 0 | |
Project | % 0 | |
Seminar | % 0 | |
Midterms | 1 | % 30 |
Preliminary Jury | % 0 | |
Final | 1 | % 40 |
Paper Submission | % 0 | |
Jury | % 0 | |
Bütünleme | % 0 | |
Total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 60 | |
PERCENTAGE OF FINAL WORK | % 40 | |
Total | % 100 |
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 | 0 | 0 | 0 |
Presentations / Seminar | 0 | 0 | 0 |
Project | 1 | 50 | 50 |
Homework Assignments | 0 | 0 | 0 |
Quizzes | 0 | 0 | 0 |
Preliminary Jury | 0 | 0 | 0 |
Midterms | 1 | 2 | 2 |
Paper Submission | 0 | 0 | 0 |
Jury | 0 | 0 | 0 |
Final | 1 | 2 | 2 |
Total Workload | 96 |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | - Possess advanced level theoretical and practical knowledge supported by textbooks with updated information, practice equipments and other resources. | 4 |
2) | Use of advanced theoretical and practical knowledge within the field. -Interpret and evaluate data, define and analyze problems, develop solutions based on research and proofs by using acquired advanced knowledge and skills within the field. | 5 |
3) | Inform people and institutions, transfer ideas and solution proposals to problems in written and orally on issues in the field. - Share the ideas and solution proposals to problems on issues in the field with professionals and non-professionals by the support of qualitative and quantitative data. -Organize and implement project and activities for social environment with a sense of social responsibility. -Monitor the developments in the field and communicate with peers by using a foreign language at least at a level of European Language Portfolio B1 General Level. -Use informatics and communication technologies with at least a minimum level of European Computer Driving License Advanced Level software knowledge. | 4 |
4) | Evaluate the knowledge and skills acquired at an advanced level in the field with a critical approach. -Determine learning needs and direct the learning. -Develop positive attitude towards lifelong learning. | 3 |
5) | Act in accordance with social, scientific, cultural and ethic values on the stages of gathering, implementation and release of the results of data related to the field. - Possess sufficient consciousness about the issues of universality of social rights, social justice, quality, cultural values and also, environmental protection, worker's health and security. | |
6) | Conduct studies at an advanced level in the field independently. - Take responsibility both as a team member and individually in order to solve unexpected complex problems faced within the implementations in the field. - Planning and managing activities towards the development of subordinates in the framework of a project | 1 |