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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MVU 4111 FINANCIAL ACCOUNTING 1 COMPULSORY 4 0 0 5

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR GÖNÜL ALKAN

Offered to

ACCOUNTING AND TAX APPLICATIONS ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to give an understanding of fundamental concepts of accounting and rules of keeping accounting records in business.

Learning Outcomes of the Course Unit

1   Being able to implement principles of accounting. 2   Being able to prepare accounting vouchers. 3   Being able to prepare balance sheet and income statement. 4   Being able to prepare general ledger and trial balance. 5   Being able to keep records of asset accounts.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 General information about the business, accounting and importance of accounting 2 Documents used in accounting 3 Books used in accounting and accounting recording system 4 Profession of accountant and certified public accountant 5 Auditing and auditors 6 Principles of IFRS, TFRS, KOBI TFRS 7 Mid-Term Exam 8 Mid-Term Exam 9 Statement of Financial Position, Statement of Comprehensive Income, Cash Flow Statement, Statement of Changes in Equity 10 Asset accounts and their recording procedures 11 Asset accounts and their recording procedures 12 Asset accounts and their recording procedures 13 Liability accounts and their recording procedures 14 Liability accounts and their recording procedures

Recomended or Required Reading

Textbook(s): Finansal Muhasebe, Süleyman Yükçü.Altın Nokta Yayınevi. Genel Muhasebe, Orhan Sevilengül. Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing 2. Problem solving and case studies 3. Group work. 4. Research and individual learning

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FN Final 3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

Doç. Dr. Gönül Ipek Alkan gonul.ipek @deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 4 48 Preparations before/after weekly lectures 12 3 36 Preparation for midterm exam 1 20 20 Preparation for final exam 1 20 20 Midterm 1 1 1 Final 1 1 1 TOTAL WORKLOAD (hours) 126

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 LO.1 1 1 1 LO.2 1 1 1 LO.3 1 1 1 LO.4 1 1 1 LO.5 1 1 1