| MATHEMATICS (TURKISH, PHD) | |||||
| PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| ISL5420 | Accounting | Fall | 3 | 0 | 3 | 7 |
| The course opens with the approval of the Department at the beginning of each semester |
| Language of instruction: | Tr |
| Type of course: | Departmental Elective |
| Course Level: | |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Prof. Dr. FATMA ÖZKUL |
| Course Lecturer(s): |
Prof. Dr. FATMA ÖZKUL Assoc. Prof. HÜMEYRA ADIGÜZEL Instructor ALPER ŞİMŞEK |
| Course Objectives: | The aim of this course is to give general information about the basic concepts of accounting, to analyse regulation and interpretation of the basic financial statements, and to discuss current accounting topics. The main topics of the course are basic concepts of accounting, accounting practices, financial statements and accounting standards. |
|
The students who have succeeded in this course; I. To learn terminology and basics related to the course II. To understand the meaning of accounting transactions III. To learn how to prepare the financial statements IV. To learn the year-end adjustments |
| In this course, the basic concepts of accounting, and auditing and tax information will mention in order to make students gain ability to use these information in desicion making process in business life. |
| Week | Subject | Related Preparation | |
| 1) | Accounting Information System Accounting Users, Definition, and Used Documents, Generally Accepted Accounting Concepts and Information Systems | ||
| 2) | Documents used in Accounting Documents Used in Accounting, Bookkeeping Procedures, Records, RegistrationTime and Compliance | ||
| 3) | Basic Financial Statements Principles of Balance Sheet (Assets Principles, Principles of Foreign Sources,Principles of Equity) and Principles of Income Statement | ||
| 4) | Account Concept in Accounting Accounting Concepts and Importance, Balance Sheet and Income Statement Accounts, Using of General Ledger Accounts in Accounting Process | ||
| 5) | Uniform Chart of Accounts and Classification of Accounts Uniform Chart of Accounts (Asset Items, Liability Items and Income Statement), Classification of Acconts in Uniform Chart of Accounts, and Journal Entries | ||
| 6) | Transactions during the Period Required Procedures in an Accounting Period, Editing of Trial Balance Calculation and Registration of VAT | ||
| 7) | Mid-term Exam | ||
| 8) | Transactions during the Period - Practice Transactions during the period for the Sample Applications | ||
| 9) | Period End Transaction Period End Transaction ( Order of Transaction), Recognition of Cost Accounting and Closing Transaction | ||
| 10) | Preparation of Financial Statements Balance Sheet, Income Statement, Cash Flow Statement, Profit Distribution Statement, Statement of Changes in Equity | ||
| 11) | Financial Statement Analysis-1 The aims of Financial Statements and Analysis, The importance of Balance Sheet and Income Statement in terms of financial analysis | ||
| 12) | Financial Statement Analysis-2 Financial Analysis (Financial analysis techniques, interpretation of analysis results), Financial Analysis and Financial Decisions | ||
| 13) | Accounting Standards Measures of Valuation on the Basis of Accounting Standards, Tax Code with The Comparative Analysis with Tax Procedure Law of Measures of Valuation | ||
| 14) | Overview | ||
| Course Notes: | Türkiye Finansal Raporlama Standartları Uygulamaları Gürbüz Gökçen, Başak Ataman Akgül, Cemal Çakıcı |
| References: | Türkiye Finansal Raporlama Standartları Uygulamaları Gürbüz Gökçen, Başak Ataman Akgül, Cemal Çakıcı |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 14 | % 10 |
| Laboratory | % 0 | |
| Application | % 0 | |
| Field Work | % 0 | |
| Special Course Internship (Work Placement) | % 0 | |
| Quizzes | % 0 | |
| Homework Assignments | % 0 | |
| Presentation | % 0 | |
| Project | 1 | % 20 |
| Seminar | % 0 | |
| Midterms | 1 | % 30 |
| Preliminary Jury | % 0 | |
| Final | 1 | % 40 |
| Paper Submission | % 0 | |
| Jury | % 0 | |
| Bütünleme | % 0 | |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload | |
| Course Hours | 14 | 42 | |
| Laboratory | |||
| Application | 13 | 48 | |
| Special Course Internship (Work Placement) | |||
| Field Work | |||
| Study Hours Out of Class | 14 | 81 | |
| Presentations / Seminar | |||
| Project | |||
| Homework Assignments | |||
| Quizzes | |||
| Preliminary Jury | |||
| Midterms | 1 | 2 | |
| Paper Submission | |||
| Jury | |||
| Final | 1 | 2 | |
| Total Workload | 175 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution |