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
GIŞ 7025 FINANCIAL ACCOUNTING COMPULSORY 3 0 0 6

Offered By

ENTREPRENEURSHIP (Non-Thesis-Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR NILGÜN KUTAY

Offered to

ENTREPRENEURSHIP (Non-Thesis-Evening)

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 Introduction and Course Description
2 Position Of Accounting Function Within Management Functions And Its Relationship With Other Functions, Accounting Profession And Developments In Accounting Applications
3 Documents Used In Accounting, Book Of Accounts, Flow Of Accounting Process And Applicatio, Features Of Uniform Accounting System
4 Lıquıd Assets (Cash And Cash Equıvalents)
5 Marketable Securıtıes And Non-Current Fınancıal Assets
6 Trade Receıvables (Commercıal Receıvables) And Inventorıes
7 Prepaıd Expenses And Accrued Income For Comıng Months, Income Related To Comıng Months And Expense Accruals
8 Tangıble Fıxed Assets And Intangıble Fıxed Assets
9 Fınancıal Lıabılıtıes (Fınancıal Debts) And Trade Payables (Commercial Lıabılıtıes)
10 Other Lıabılıtıes, Tax Payables And Other Oblıgatıons, Allowances For Payables And Expenses (Provısıons)
11 Shareholders Equıty And Applications
12 Income Statements Accounts And Applications
13 Cost Accounts (With Alternatives 7/A And 7/B) In Industrial, Services And Commercial Enterprises And Case Studies
14 Conclusion and Evaluation

Recomended or Required Reading

1- Nergis TEK, Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları, Birleşik Matbaacılık, Izmir, 2010.
2- Süleyman YÜKÇÜ, Finansal Muhasebe, Altın Nokta Basın Yayın, , 2010
3- Nalan AKDOĞAN- Orhan SEVILENGÜL, Muhasebe Tekdüzen Muhasebe Sistemi Uygulaması ,Gazi Kitabevi, 8. Baskı , 2000, Ankara,
4- K.Şevket SAYIN- E.Yasemin YEGINBOY, Muhasebe, Altın Nokta Basın Yayın, 2005, Izmir

Planned Learning Activities and Teaching Methods

Lecture, weekly readings, class and case study discussions, student assignments and 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 * 0.20 + STT* 0.40 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

Students are going to be evaluated on their midterm and final grades.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

nilgun.kutay@deu.edu.tr

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 14 3 42
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Preparing assignments 1 15 15
Preparing presentations 1 10 10
Reading 2 10 20
Midterm 1 3 3
Final 1 3 3
TOTAL WORKLOAD (hours) 155

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.211
LO.31
LO.4111
LO.51
LO.61
LO.71
LO.81
LO.911

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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