Ders Planı

Lesson Information

Course Credit	3.0
Course ECTS Credit	6.0
Teaching Language of Instruction	Türkçe
Level of Course	Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course	Compulsory
Mode of Delivery	Face-to-face
Does the course require compulsory or optional work experience?	Z
Course Coordinator	Prof. Dr. GÜLÜMSER ÜNKAYA
Instructor (s)	Assist. Prof. Dr. ESİN NESRİN CAN\|Prof. Dr. GÜLÜMSER ÜNKAYA
Course Assistant	Arş.Gör. Beyza Bozkır

Purpose and Content

The aim of the course	The goal of the course is to prepare, report and present the financial information needed by the financial statement users within the framework of basic accounting principles and uniform accounting system as well as to emphasise both the operation of the financial statement items of balance sheet and income statement and the significance of these financial statements for financial statement users.
Course Content	Accounting, the significance of accounting in businesses, parties concerning accounting, basic balance sheet equality, income statement items and basic accounting practices within the framework of uniform accounting system.

The aim of the course

The goal of the course is to prepare, report and present the financial information needed by the financial statement users within the framework of basic accounting principles and uniform accounting system as well as to emphasise both the operation of the financial statement items of balance sheet and income statement and the significance of these financial statements for financial statement users.

Course Content

Accounting, the significance of accounting in businesses, parties concerning accounting, basic balance sheet equality, income statement items and basic accounting practices within the framework of uniform accounting system.

Learning Outcomes

Assess the basic concepts of Accounting and Finance
Solve all the problems that can be encountered by businesses in the field of finance
Examine the financial events in the context of national and international business
Operate under the conditions of world financial markets
Interact with the disciplines with which the fields of accounting and finance are related
Practice reporting and interpretation in their field
Paraphrase information on the field to workers and teammates.
Interpellation their knowledge when taking decisons, practice reporting and behaivours.
Practice analytical thinking.
Use modern methods and technologies of business.
Analyze quantitative data about financial issues.
Analyze the financial markets of the world.
Practice independent research requiring expertise in the field.
Take responsibility in accordance with project objectives as project manager or participant.
Define the objectives of Organizations / Agencies
Practice transactions in world financial markets
Apply the planning, organizing, executing, coordinating, financing and controlling functions of businesses
Analyze a business financially on an organizational basis
Evaluate critically the acquired knowledge and skills
Appraise the need for the continuity of learning.
State their thoughts and suggestions on financial issues to whom it may concern verbally and in writing
Practice communication effectively with stakeholders in the professional field.
Utilize the computer software and information/communication technologies at least at the advanced level required by the field under the European Computer User License.
Use a foreign language at least at the level of B1 according to the European Language Portfolio.
Recognize the individual and social rules of law, morality and ethics concerning Management and Economics
Outline the information in the fields of accounting and finance at the level of expertise.
Practice the relationships of Organization / Agency with stakeholders effectively.
Discover innovations in the field of finance.
Practice critical thinking concerning the Organization / institution.
Recognize the consciousness required with respect to the subjects of the universality of social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues.

Weekly Course Subjects

1	Introduction to Financial Accounting.
2	Definition of Accounting, Accounting Balance, Basic Concepts.
3	Organization of the accounting system and organization.
4	Accounting Concepts, Method, Operation, Registration Methods.
5	Examples of Operating Account.
6	Examples of Operating Account.
7	Uniform Chart of Accounts.
8	Functioning-Current Assets-Current Assets Accounts and Balance Sheet.
9	Midterm.
10	Balance Sheet-Liabilities Accounts and Functioning.
11	Balance Sheet-Liabilities Accounts and Functioning.
12	Functioning-Income Accounts and Income Statement Accounts.
13	Functioning and expenditure accounts and Statement of Income Accounts.
14	EXAMPLES OF APPLICATIONS,

Resources

1-Prof.Dr. Gülümser Ünkaya, Doç.Dr. Sinan Aslan, Finansal Muhasebe, Beta Yayınları, 2009.
2-Prof.Dr. Ümit ATAMAN, Türkmen Kitabevi Genel Muhasebe.

CLASS 1

CLASS 2

CLASS 3

CLASS 4

Lesson Information

Purpose and Content

Learning Outcomes

Weekly Course Subjects

Resources

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