COURSE UNIT TITLE

: INTERMEDIATE ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ELECTIVE

Offered By

BUSINESS ADMINISTRATION

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

International Business and Trade
International Trade and Business (English)
Economics
BUSINESS ADMINISTRATION

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 Turkey 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

ACC 2001 - FINANCIAL ACCOUNTING

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Finansal Varlıklar
2 Finansal Varlıklar
3 Stoklarla Ilgili Ek Konular
4 Stoklarla Ilgili Ek Konular
5 Maddi ve Maddi olmayan Duran Varlıklar
6 Maddi ve Maddi olmayan Duran Varlıklar
7 Kısa Vadeli Borçlar
8 Kısa Vadeli Borçlar
9 Özkaynak ve Gelir
10 Özkaynak ve Gelir
11 Nakit Akım Tablosu
12 Nakit Akım Tablosu
13 Problem Çözümü
14 Problem Çözümü

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 FN Final
3 FCG FINAL COURSE GRADE MT * 0.40 + FN * 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MT * 0.40 + RST * 0.60


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)

fatih.dalkilic@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 2 28
Preparation for midterm exam 1 10 10
Preparation for final exam 1 25 25
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.14PO.15
LO.1555
LO.255
LO.345

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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