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 7035 FINANCIAL ACCOUNTING ELECTIVE 3 0 0 6

Offered By

ENTREPRENEURSHIP (Non-Thesis-Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR FATMA TEKTÜFEKÇI

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 accounts
7   To be able to classify the liabilities accounts
8   To be able to classify the shareholders' equity accounts
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 Liquid Assets (Cash and Cash Equıvalents) Accounts
5 Marketable Securities and Non-Current Financial Assets Accounts
6 Trade Receivables (Commercial Receivables) and Inventories Accounts
7 Prepaıd Expenses and Accrued Income for Comıng Months, Income Related to Comıng Months and Expense Accruals Accounts
8 Tangible Fixed Assets and Intangible Fixed Assets Accounts
9 Financial Liabilities (Financial Debts) and Trade Payables (Commercial Liabilities) Accounts
10 Other Liabilities, Tax Payables and Other Obligations, Allowances for Payables and Expenses (Provisions) Accounts
11 Shareholders' Equity Accounts
12 Income Statements Accounts
13 Cost Accounts (with Alternatives 7/A and 7/B) in Industrial, Services and Commercial Enterprises
14 Example applications

Recomended or Required Reading

AKDOĞAN, N. ve SEVILENGÜL, O. (2007). Türkiye Muhasebe Standartları ile Uyumlu Tekdüzen Muhasebe Sistemi Uygulaması. Yenilenmiş ve Genişletilmiş 12. Baskı, Gazi Kitabevi: Ankara.
SAYIN, K.Ş. ve YEĞINBOY, E.Y. (2005). Muhasebe (Maliyet Muhasebesi, Finansal Muhasebe, Mali Tablolar ve Analiz Yöntemleri, Muhasebe Denetimi). Altın Nokta Basım ve Dağıtım: Izmir.
TEK, N. (2011). Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları. 2. Baskı, Birleşik Matbaacılık: Izmir.
YÜKÇÜ, S. (2021). VUK, TMS ve UFRS Örnekli Genel Muhasebe. Geliştirilmiş Gözde Geçirilmiş 9. Baskı, Birleşik Matbaacılık, Altınnokta Basım Yayın: Izmir.
ÖZKOL, A.E. (2022). Finansal Muhasebe: Tek Düzen Muhasebe Sistemi. 1. Basım, Has Kitabevi: Izmir.
GÖNEN, S. ve GALIP, Y. (2023). Dönem Içi Finansal Muhasebe Uygulamaları. Gazi Yayın Dağıtım: Ankara.
Other accounting and financial accounting all of books

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 * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

Students are going to be evaluated on their midterm and final grades with prepared presentation

Language of Instruction

Turkish

Course Policies and Rules

To be announced

Contact Details for the Lecturer(s)

Dokuz Eylul University Faculty of Economics and Administrative Sciences Department of Business Administration Accounting and Finance Department, f.tektufekci@deu.edu.tr, (0232) 3010728

Office Hours

Determination of the course by the instructor according to the course program of each 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 15 15
Preparation for final exam 1 20 20
Preparing assignments 1 15 15
Preparing presentations 1 10 10
Midterm 1 3 3
Final 1 3 3
TOTAL WORKLOAD (hours) 150

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
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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