COURSE UNIT TITLE

: INTERMADIATE ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
UAC 2002 INTERMADIATE ACCOUNTING ELECTIVE 3 0 0 4

Offered By

BUSINESS ADMINISTRATION (UOLP-SUNY ALBANY)

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

ECONOMICS (UOLP-SUNY ALBANY)
BUSINESS ADMINISTRATION (UOLP-SUNY ALBANY)

Course Objective

The objective of this course is to analyze asset, liability, equity, revenue and expense accounts deeply and introduce the students to principles and applications in Turkish Accounting System.

Learning Outcomes of the Course Unit

1   The students are expected to demonstrate a basic understanding of the accounting system in Türkiye by using Turkish practices.
2   The students are expected to be able to analyze and record complex economic transactions by using appropriate accounts, by a deeper understanding of concepts such as assets, liabilities, equity, revenue and expense.
3   The students are expected to be able to compare general financial accounting applications and tax law applications; then they can compare the results of transactions in terms of both financial reporting and taxation.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Financial Assets
2 Financial Assets
3 Additional Issues in Inventories
4 Fixed Assets and Intangibles
5 Fixed Assets and Intangibles
6 Short term Liabilities
7 Short term Liabilities
8 Owners Equity and Revenue
9 Owners Equity and Revenue
10 Statement of Cash Flows
11 Statement of Cash Flows
12 Problem Solving
13 Problem Solving
14 General Review

Recomended or Required Reading

1. Williams, Haka, Bettner, Carcello. (2010). Financial Accounting. 15th Eds. San Francisco: McGraw Hill Publishing.
2. Akdoğan N., sevilengül O., (2012). Tek Düzen Muhasebe Sistemi

Planned Learning Activities and Teaching Methods

1. Lectures
2. Problem Solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MT Midterm
2 ASS Assignment
3 FN Final
4 FCG FINAL COURSE GRADE MT * 0.40 + ASS * 0.10 + FN * 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MT * 0.40 + ASS * 0.10 + RST * 0.50


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. The learner will understand and accurately use Turkish accounting practices.
2. The learner will separate Tax law applications from general financial accounting applications.
3. The learner will record complex economic transactions involving assets, laiabilities, equity, revenue and expenses.

Language of Instruction

English

Course Policies and Rules

1. Plagarism is prohibited.
2. Participation in class is compulsory.

Contact Details for the Lecturer(s)

Assoc.Prof.Dr.B.Esra Aslanertik
Room No:130/A, Tel: 3018256

esra.aslanertik@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 1,5 28
Preparation for midterm exam 1 10 10
Preparation for final exam 1 15 15
Preparing assignments 5 2 10
Final 1 1,5 2
Midterm 1 1,5 2
TOTAL WORKLOAD (hours) 109

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14
LO.13154
LO.25
LO.335

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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