COURSE UNIT TITLE

: FINANCIAL ACCOUNTING 1

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4113 FINANCIAL ACCOUNTING 1 COMPULSORY 4 0 0 4

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR R. ŞEBNEM YAŞAR

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to give an understanding of fundamental concepts of accounting and rules of keeping accounting records in business.

Learning Outcomes of the Course Unit

1   Being able to implement principles of accounting
2   Being able to identify documents used in accounting
3   Being able to prepare statement of financial position
4   Being able to understand the concept of account and functioning of accounts
5   Being able to make journal entries

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General information about the business, accounting and importance of accounting
2 Documents used in accounting
3 Books used in accounting and accounting recording system
4 Basic financial statements
5 Statement of financial position
6 Asset accounts and their recording procedures(Cash and cash equivalents, Securities)
7 Asset accounts and their recording procedures (Receivables)
8 Mid-Term Exam
9 Asset accounts and their recording procedures (Inventories)
10 Asset accounts and their recording procedures (Non-current financial assets)
11 Asset accounts and their recording procedures (Tangible fixed assets)
12 Asset accounts and their recording procedures (Intangible fixed assets)
13 Case studies
14 Case studies
15 Case studies

Recomended or Required Reading

Textbook: Finansal Muhasebe, Süleyman Yükçü.Altın Nokta Yayınevi.
Supplementary books: Sevilengül, O. (2020), Genel Muhasebe, Gazi Kitabevi; Saban, M., Vargün, H., Gürkan, S. (2021). Finansal Muhasebe, Beta Basım Yayım.

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Problem solving and case studies
3. Group work.
4. Research and individual learning

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FN Final
3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

sebnem.yasar@deu.edu.tr, gonul.ipek@deu.edu.tr

Office Hours

Monday 11:00 - 12:00
Wednesday 17:00 - 18:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 4 56
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 106

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18PO.19PO.20
LO.1111
LO.2111
LO.31111
LO.4111
LO.5111