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
IŞG 5003 FINANCIAL ACCOUNTING COMPULSORY 3 0 0 5

Offered By

ENTREPRENEURSHIP

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

ENTREPRENEURSHIP

Course Objective

Providing an establishment for relationship between conceptual framework and techniques, applications, methods by explaining the role of accounting system in terms of forming business strategies and its interaction with other business operations.

Learning Outcomes of the Course Unit

1   Retaining accounting equation in processes of accounting and summarizing the concept of account
2   Distinguishing between accounting documents and recording in book of accounts
3   Sorting components of accounting process flow
4   Explaining the relationship between business activities and accounting system
5   Establishing a linkage between accounting applications and conceptual framework
6   To be able to classify assets
7   To be able to classify the liabilities
8   To be able to classify the shareholders' equity
9   To be able to classify the income statement accounts and cost accounts

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 Documents used in accounting, book of accounts, flow of accounting process and application, features of uniform accounting system
3 Liquid assets (cash and cash equivalents)
4 Marketable securities and non-current financial assets
5 Trade receivables (commercial receivables) and inventories
6 Prepaid expenses and accrued income for coming months, income related to coming months and expense accruals
7 Tangible fixed assets and intangible fixed assets
8 Intangible fixed assets
9 Financial liabilities (financial debts) and trade payables (commercial liabilities)
10 Other liabilities, tax payables and other obligations, allowances for payables and expenses (provisions)
11 Equity Accounts and applications
12 Income statements accounts and applications
13 Introducing Cost Accounts in Option 7/A
14 Introducing Cost Accounts in Option 7/B

Recomended or Required Reading

Main Resources

1- GÖNEN, Seçkin ve GALIP Yusuf (2023), Dönem Içi Finansal Muhasebe Uygulamaları, Gazi Kitabevi, Ankara.
2- ÖZKOL, Ahmet Erdal (2023), Finansal Muhasebe, Has Kitabevi, EYS Matbaa, Izmir.

Supplementary Resources: Companies Accounting textbooks relevant to course content
References: Domestic and International Articles and Bulletins relevant
Other resources: Utilization of web pages for legislation knowledge

Planned Learning Activities and Teaching Methods

Interactive Lectures, discussions, presentations.

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 * 0.30 + STT * 0.20 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.20 + RST* 0.50


Further Notes About Assessment Methods

None

Assessment Criteria

Students are evaluated through their presentations, midterm exams and final exams.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Prof. Dr. Seçkin GÖNEN
Dokuz Eylul University
Faculty of Economics and Administrative Sciences
Department of Accounting and Finance
e-mail:seckin.gonen@deu.edu.tr
Tel:0232 301 05 60

Office Hours

The office hours will be announced at the begining of the semester.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 13 3 39
Preparation for midterm exam 1 6 6
Preparation for final exam 1 10 10
Preparing assignments 1 15 15
Preparing presentations 1 10 10
Midterm 1 3 3
Final 1 3 3
TOTAL WORKLOAD (hours) 128

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.13
LO.244
LO.34
LO.4454
LO.55
LO.64
LO.75
LO.83
LO.943

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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