COURSE UNIT TITLE

: FINANCIAL ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ETC 5005 FINANCIAL ACCOUNTING COMPULSORY 3 0 0 5

Offered By

Electronic Trade

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR GÖNÜL ALKAN

Offered to

Electronic Trade

Course Objective

The establishment of accounting information system in electronic coomerce firm, operation and convert the data obtained information.To enable students to comprehend organization of accounting by recognizing accounting vouchers, books, chart of accounts, establishment, notification, declaration forms and reports, affaris relating liquidation and termination.

Learning Outcomes of the Course Unit

1   Explain the basic concepts of accountancy and its importance for business.
2   Distinguishing between accounting documents and recording in book of accounts
3   Explain the balance sheet equality and the accounting process.
4   Explain the main financial statements.
5   Know the documents in the electronic commerce.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Position of accounting function within management functions and its relationship with other functions, accounting profession and developments in accounting applications
2 Accounting Information system
3 Documents used in accounting, book of accounts, flow of accounting process and application, features of uniform accounting system
4 Liquid assets (cash and cash equivalents)
5 Marketable securities and non-current financial assets
6 Trade receivables (commercial receivables) and inventories
7 Prepaid expenses and accrued income for coming months, income related to coming months and expense accruals
8 Midterm exam
9 Financial liabilities (financial debts) and trade payables (commercial liabilities)
10 Notes Payables
11 Income statement
12 Balance sheet
13 Statement of changes in equity
14 Balance sheet footnotes
15 Other financial statement

Recomended or Required Reading

Prof.Dr. Süleyman YÜKÇÜ, Genel Muhasebe
Prof.Dr. Fatma Tektüfekçi, E-Dönüşüm Sürecinde Elektronik Muhasebe Uygulamaları.
Prof.Dr. Durmuş ACAR, Genel Muhasebe I
Orhan SEVILENGÜL, Genel Muhasebe, 16.Baskı, Gazi Kitabevi, Ankara, 2011
Nihat KÜÇÜKSAVAŞ, Finansal Muhasebe (Genel Muhasebe), 10.Baskı, Kare Yayınları, Istanbul, 2005.
Yüksel KOÇ YALKIN, Genel Muhasebe Ilkeler ve Uygulamalar, 17.Baskı, Nobel Yayınları, Ankara, 2010.
Vasfi HAFTACI, Dönemsel Muhasebe, Umuttepe Yayınları, Kocaeli, 2010. Sami KARACAN, Muhasebede Dönem Sonu Işlemleri, Umuttepe Yayınları, Kocaeli, 2009.
Remzi ÖRTEN-Aydın KARAPINAR, Dönemsonu Muhasebe Uygulamaları, 4.Baskı, Gazi Kitabevi, Ankara, 2009.

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT * 0.30 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.30 + RST* 0.50


Further Notes About Assessment Methods

None

Assessment Criteria

Midterm exam, final exam end student presentation.

Language of Instruction

Turkish

Course Policies and Rules

1. Attending at least 70 percent of lectures is mandatory.
2. Plagiarism of any type will result in disciplinary action.
3. Students are expected tp participate actively in class discussions.
4. Students are expected to attend to classes on time.

Contact Details for the Lecturer(s)

gonul.ipek@deu.edu.tr

Office Hours

Monday 15:00-17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
TOTAL WORKLOAD (hours) 0

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.11111
LO.2
LO.311
LO.4
LO.511

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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