| LOGISTIC MANAGEMENT | |||||
| 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 | Fall | 3 | 0 | 3 | 6 |
| The course opens with the approval of the Department at the beginning of each semester |
| Language of instruction: | En |
| Type of course: | Must Course |
| Course Level: | Bachelor |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Prof. Dr. FİGEN TÜRÜDÜOĞLU |
| Course Lecturer(s): |
Prof. Dr. FİGEN TÜRÜDÜOĞLU Prof. Dr. FATMA ÖZKUL Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. İPEK ALTINBAŞAK FARİNA |
| 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: | 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 |
| Attendance | % 0 | |
| Laboratory | % 0 | |
| Application | % 0 | |
| Field Work | % 0 | |
| Special Course Internship (Work Placement) | % 0 | |
| Quizzes | 11 | % 30 |
| Homework Assignments | 2 | % 10 |
| Presentation | % 0 | |
| Project | % 0 | |
| Seminar | % 0 | |
| Midterms | 1 | % 20 |
| 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 | Workload | |
| Course Hours | 14 | 42 | |
| Laboratory | |||
| Application | |||
| Special Course Internship (Work Placement) | |||
| Field Work | |||
| Study Hours Out of Class | 14 | 70 | |
| Presentations / Seminar | |||
| Project | |||
| Homework Assignments | 2 | 4 | |
| Quizzes | 14 | 28 | |
| Preliminary Jury | |||
| Midterms | 1 | 2 | |
| Paper Submission | |||
| Jury | |||
| 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 correctly identify the problems and to be able to ask the correct questions | 4 |
| 2) | To have the ability for problem solving and to utilize analytical approach in dealing with the problems | 4 |
| 3) | To be able to identify business processes and use them to increase the productivity in logistics system. | |
| 4) | To be fully prepared for a graduate study | 4 |
| 5) | Awareness of the new advancements in Information and Communications Technologies (ICT) and to be able to use them in logistics management effectively. internet and the electronic world | |
| 6) | To understand the components of logistics as well as the importance of the coordination among these components. | |
| 7) | To know the necessary ingredients for improving the productivity in business life | |
| 8) | To think innovatively and creatively in complex situations | 3 |
| 9) | To act and think both regionally and internationally | |
| 10) | To understand the demands and particular questions of globalization | 2 |
| 11) | Aware of the two way interaction between globalization and logistics; as well as to use this interaction for increasing the productivity. | |
| 12) | To be able to use at least one foreign language both for communication and academic purposes | |
| 13) | To acquire leadership qualities but also to know how to be a team member | 2 |
| 14) | To understand the importance of business ethics and to apply business ethics as a principal guide in both business and academic environment | 4 |