ECTS - Accounting
Accounting (ISL503) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Accounting | ISL503 | General Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Elective Courses |
| Course Level | Social Sciences Master's Degree |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | To teach nature, scope, principles and concepts of accounting, main components of the accounting system, and the operation of the system, within the framework of the Uniform Chart of Accounts and Accounting Standarts, including daily transactions, year-end adjusting and closing entries, and preparation of financial statements. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | General accounting, recording of the accounts within basic terms of accounting and unified accounting system by analysing the balance sheet and the income statement of a firm and preparing basic financial statements that measure the financial position of a firm. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Commercial Profit, Financial Profit and Applications About Financial Profit | Related Chapters of the Course Book |
| 2 | Commercial Profit, Financial Profit and Applications About Financial Profit | Related Chapters of the Course Book |
| 3 | Related Parties, Implied Share Capital, Transfer Pricing | Related Chapters of the Course Book |
| 4 | Stock Valuation and Special Operations | Kitabın İlgili Bölümleri |
| 5 | Accounting Application for Private Construction Works | Related Chapters of the Course Book |
| 6 | Accounting Practice (Over the Years) in Construction Works Made for the Name and Account of Someone else | Related Chapters of the Course Book |
| 7 | Period Separator Accounts and Recognition | Related Chapters of the Course Book |
| 8 | Midterm Exam | |
| 9 | Financial Leasing and Accounting | Related Chapters of the Course Book |
| 10 | Tangible Fixed Assets and Special Operations | Related Chapters of the Course Book |
| 11 | depletable assets and amortizations | Related Chapters of the Course Book |
| 12 | Import Operations and Accounting | Related Chapters of the Course Book |
| 13 | Accounting in Export and Export Registered Deliveries | Related Chapters of the Course Book |
| 14 | Special Operations and Accounting in Foreign Currency Transactions | Related Chapters of the Course Book |
| 15 | Taxation of Temporary Tax and End of Period Tax Procedures | Related Chapters of the Course Book |
| 16 | Preparing Year-End Financial Statemements | Related Chapters of Course Book |
| 17 | General Review | |
| 18 | Final Exam |
Sources
| Course Book | 1. Genel Muhasebe,Prof. Dr. Orhan SEVİLENGÜL,Gazi Kitabevi |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 4 | 20 |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 30 |
| Final Exam/Final Jury | 1 | 50 |
| Toplam | 6 | 100 |
| Percentage of Semester Work | 50 |
|---|---|
| Percentage of Final Work | 50 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | To compare main microeconomic theories, approaches and make a critical evaluation of each | |||||
| 2 | To compare main macroeconomic theories, approaches and make a critical evaluation of each | |||||
| 3 | To apply mathematical modeling | |||||
| 4 | To employ statistical and econometric tools in analyzing an economic phenomena | |||||
| 5 | To analyze the main economic indicators and comment on them | |||||
| 6 | To acquire theoretical knowledge through literature survey and derive empirically confirmable hypothesis | |||||
| 7 | To make a research design and carry it out within predetermined time frames | |||||
| 8 | To be able to develop new approaches for complex problems in applied economics and/or apply statistical/econometric tools to new areas/problems | |||||
| 9 | To formulate and present policy recommendations based on academic research | |||||
| 10 | To combine economic knowledge with other disciplines in order to solve problems requiring scientific expertise | |||||
| 11 | To use information technology effectively | |||||
| 12 | To continue learning and undertake advanced research independently | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 14 | 2 | 28 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 5 | 3 | 15 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 15 | 15 |
| Prepration of Final Exams/Final Jury | 1 | 20 | 20 |
| Total Workload | 126 | ||