Principles of Accounting I (MAN203) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Principles of Accounting I	MAN203	3. Semester	3	0	0	3	6

Pre-requisite Course(s)
N/A

Course Language	English
Course Type	Compulsory Departmental Courses
Course Level	Bachelor’s Degree (First Cycle)
Mode of Delivery	Face To Face
Learning and Teaching Strategies	Lecture, Question and Answer.
Course Coordinator
Course Lecturer(s)	Prof. Dr. Kamil Büyükmirza
Course Assistants
Course Objectives	To teach general nature, scope, principles and concepts of accounting, main components of the accounting system and the operation of the system with an emphasis on in-period transactions.
Course Learning Outcomes	The students who succeeded in this course; Understand the structure of balance sheet and income statement Trace the effects of transactions on balance sheet and income statement Understand the concepts of “account”, “debit”, and “credit”, and the principles of operation of asset, liability, owner’s equity, revenue and expense accounts Make journal entries and ledger postings of transactions Keep accounting records of common transactions Prepare trial balances, make basic year-end adjusting and closing entries, and prepare balance sheet and income statement.
Course Content	Accounting concept, generally accepted accounting principles, accounting equation, accounting transaction, the accounts and recording process, balance sheet and income statement, all of the asset, equity, revenue and expense accounts transactions.

Weekly Subjects and Releated Preparation Studies

Week	Subjects	Preparation
1	Nature of Accounting. Financial and Managerial Accounting. Structure and Components of an Accounting System	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 2-9)
2	Basic Accounting Concepts, Balance Sheet Equation, Financial Statements.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 9-13)
3	Effect of Transactions on Financial Statements	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 13-15)
4	accountability concept, the account description	Related chapters of the course book
5	Simplified Chart of Accounts and Explanation of Mostly Used Accounts.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 63-67)
6	Double-Entry Bookkeeping: Journalizing Transactions and Posting to the Ledger.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 73-80)
7	Trial Balances and Basic Closing Entries.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 80-83; 207-210)
8	Midterm Exam	Time subject to change
9	Accrual and Cash Accounting, and Related Accounting Concepts and Principles.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 131-135)
10	Basic Adjusting Entries	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 135-148)
11	Closing the Accounts and Preparing Financial Statements.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 148-151; 207-213)
12	Classified Balance Sheet and Income Statement.	Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 210-213)
13	Turkish Account Coding System and Uniform Chart of Accounts.	Handouts distributed in the classroom
14	Comprehensive Review Example
15	Final Exam

Sources

Course Book	1. Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson.

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
#	Program Qualifications / Competencies	1	2	3	4	5
1	Having the conceptual and applied knowledge about the basic functions of the business and gaining the ability to use the knowledge
2	To be able to diagnose the problems related to the field of business, to use scientific approaches effectively in the solution of problems and decision-making processes.
3	To be able to reveal and analyze the environmental, social, global effects and legal consequences of the applications related to the basic functions of the business.
4	To be able to analyze information and reports that concern businesses at the national, regional and global level, to set strategic goals according to the results obtained
5	Gain the ability to use, report and interpret Business Information Systems and sub-modules required by business management					X
6	Planning necessary activities such as starting a new business with innovative and creative thinking and taking risks for the sustainability of the business, finding resources, making market analysis, preparing a business plan, and using the learned information in this direction.
7	Being aware of the fact that the research and learning process continues throughout life, to be able to follow the scientific and technological developments related to the business, to support oneself and the organization in innovation and continuous development.
8	To have the necessary leadership and managerial skills to achieve business objectives effectively and efficiently.
9	To be able to conduct scientific research in the field of business and report the results of the research to be used in managerial decision-making processes.
10	To be able to transfer information about the field of business using effective verbal, written and visual communication methods in the language of learning and professional English
11	To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values
12	Working effectively with different disciplines or multicultural teams, taking responsibility, making risk analysis, adapting to change, critical thinking and using initiative in problem solving
13	.

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	4	5	20
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury	1	20	20
Prepration of Final Exams/Final Jury	1	35	35
Total Workload			151