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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MBA 2033 FINANCIAL ACCOUNTING COMPULSORY 3 0 0 5

Offered By

Maritime Business Administration (English)

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇIL SIGALI

Offered to

Maritime Business Administration (English) Maritime Business Administration (Evening)

Course Objective

The objective of this course is to provide students with a basic understanding of financial accounting

Learning Outcomes of the Course Unit

1   To be able to analyze effects of transactions on economic events 2   prepare basic financial statements 3   comment and evaluate basic financial statements 4   use accounting information for decision making 5   Understand of the basic accounting concepts in order to apply accrual accounting

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction to Financial Accounting 2 Financial Statements 3 Accounting Cycle : Journalizing and Posting to Ledgers 4 Accounting Cycle : Preparing Trial Balance and Adjusting 5 Accounting Cycle : Closing the Temporary Accounts and Preparing After-closing Trial Balance 6 Accounting Cycle : Preparing the Financial Statements 7 Midterm 8 Merchandising Transactions 9 Financial Assets; Inventories and the Cost of Goods Sold 10 Plant & Intangible Assets 11 Plant & Intangible Assets 12 Liabilities & Stockholders Equity 13 Statement of Cash Flows 14 Financial Statement Analysis

Recomended or Required Reading

Harrison Jr., Horngren, Thomas, Financial Accounting, 9th edition, 2012, Pearson

Planned Learning Activities and Teaching Methods

1. Lectures 2. Groups Discussions 3. Problem Solving

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 ASG ASSIGNMENT 3 FINS FINAL EXAM 4 FCG FINAL COURSE GRADE MTE * 0.30 + ASG * 0.10 + FINS * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + ASG * 0.10 + RST * 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will describe and compare the basic accounting concepts and principals. 2. The students will record economic transactions by using appropriate accounts. 3. The students will generate general financial statements.

Language of Instruction

English

Course Policies and Rules

Violations of plagiarism of any kind will result in a disciplinary action Attendance to class is mandatory

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 13 4 52 Case study 5 3 15 Preparations before/after weekly lectures 12 2 24 Preparation for midterm exam 1 7 7 Preparation for final exam 1 5 5 Preparing assignments 1 8 8 Midterm 1 2 2 Final 1 2 2 TOTAL WORKLOAD (hours) 115

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 LO.1 5 3 5 3 5 3 3 5 5 5 5 3 3 LO.2 3 5 5 3 5 3 3 5 3 5 5 3 5 LO.3 3 3 5 3 3 5 5 3 5 5 3 5 3 LO.4 3 5 3 3 5 3 5 5 3 3 5 5 5 LO.5 5 3 3 3 3 5 3 5 3 5 3 3 3