COURSE UNIT TITLE

: FINANCIAL ACCOUNTING I

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ISL 1055 FINANCIAL ACCOUNTING I COMPULSORY 3 0 0 3

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR NILGÜN KUTAY

Offered to

Labour Economics and Industrial Relations (Evening)
Management Information Systems
Public Finance (Evening)
Labour Economics and Industrial Relations
Public Administration (Evening)
Economics
Econometrics (Evening)
Economics (Evening)
Public Administration
Business Administration (Evening)
Business Administration
Econometrics
Public Finance

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
2   Summarizing the concept of account
3   Distinguishing between accounting documents
4   Recording in book of accounts
5   Sorting components of accounting process flow
6   Explaining the relationship between business activities and accounting system
7   Establishing a linkage between accounting applications and conceptual framework

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 System, Users of Information, Definiton of Accounting, Areas of Expertise, Accounting Profession and Developments in Accounting Applications
2 Equation of Accounting, Concepts of Asset and Liability, Documents Used in Accounting
3 Flow of Accounting Process, Concept of Account, Accounts and How They Operate
4 Accounting Framework, Features of Uniform Accounting System
5 Accounts in Cash and Cash Equivalents: Cash, Cheques Received, Banks
6 Cheques Issued and Payment Orders, Other Cash and Cash Equivalents
7 Marketable Securities and Accounts in Financial Fixed Assets
8 Marketable Securities and Accounts in Financial Fixed Assets
9 Trade Receivable Accounts
10 Trade Receivables Accounts
11 Other Receivables Accounts
12 Invcentory Accounts
13 Prepaid Expenses and Income Accruals Accounts
14 Other Current Assets

Recomended or Required Reading

Nalan Akdoğan ve Orhan Sevilengül. Muhasebe, Tekdüzen Muhasebe Sistemi Uygulaması, 2000
Yüksel Koç Yalkın, Genel Muhasebe, 2010
Süleyman Yükçü, Finansal Muhasebe, 2010
Nergis Tek, Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları, Birleşik Matbaacılık, Izmir, Mart 2011
Şevket Sayın ve Yasemin Yeğinboy, Muhasebe, 2005

Planned Learning Activities and Teaching Methods

Lecturing, Discussion, Question and Answer

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTEG MIDTERM GRADE MTEG * 1
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


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

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 1 14
Preparation for final exam 1 9 9
Preparation for midterm exam 1 4 4
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 71

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.115
LO.251
LO.315
LO.415
LO.515
LO.615
LO.715

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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