ECTS - Basic Accounting anf Financial Statements

Basic Accounting anf Financial Statements (LOG102) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Basic Accounting anf Financial Statements LOG102 2. Semester 3 0 0 3 5
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, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Asst. Prof. Dr. Neslihan Turguttopbaş
Course Assistants
Course Objectives The aim of this course is to introduce to fundamentals of basic accounting theory and financial statements and enable them to understand the basic accounting terms and improve their ability to interpret financial data
Course Learning Outcomes The students who succeeded in this course;
  • To understand the mission of the accounting/financial function in enterprises
  • To identify the financial statements and bases for the regulation of the financial statements,
  • To read the financial statements,
  • To specify the tax liabilities
Course Content Basic concepts of accounting and finance, tax liabilities, basic financial statements: balance sheets, income statement, owner`s equity statement, cash flow statement, vertical, horizontal and ratio analysis.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 The importance of financial information flows and information resources, Accounting classification and relationship with other business functions Related pages of any accounting book
2 Types of Commercial Enterprises and ınformation that accounting can provide to these enterprises and their relationship with the financial statement, Accounting books and their definitions Related pages of any accounting book
3 Examining the Turkish Tax System and tax liabilities Related pages of any Turkish Tax System book
4 Türk Vergi Sistemi kitabının ilgili bölümleri Related pages of any Turkish Tax System book
5 Monetary and Capital Markets, Stocks, Bonds, Warrants and Asset-Backed Securities Related pages of any Capital Market Investment Tools and Analysis book
6 Public and Public-considered Enterprises, Mutual Funds and Investment Trusts, Asset Management Companies, Stockbrokers and their activities Related pages of any Capital Market Investment Tools and Analysis book
7 Midterm Midterm
8 Basic Financial Statements: Balance Sheet, Income Statement, Owners’ Equity Statement Related pages of any Financial Analysis books
9 Asset Accounts: Current Assets-Long Term Assets Related pages of any Financial Analysis books
10 Liability Accounts: Short Term Liabilities-Long Term Liabilities Related pages of any Financial Analysis books
11 Income Statement Related pages of any Financial Analysis books
12 Cash Flow Statement Related pages of any Financial Analysis books
13 Financial Analysis Techniques: Vertical/Horizontal Analysis Related pages of any Financial Analysis books
14 Financial Analysis Techniques: Ratio Analysis Related pages of any Financial Analysis books
15 Review the topics Any General Accounting Book, Financial Analysis Book, Capital Market Investment Tools and Analysis Book, Turkish Tax System Book.
16 Final Exam Final Exam

Sources

Course Book 1. Genel Muhasebe, Türk Vergi Sistemi, Sermaye Piyasası ve Yatırım Araçları Analizi, Finansal Analiz kitapları
2. Finansal Yönetim, Sermaye Piyasası Yayını, ROBERT W. KOLB - RICARDO J. RODRIGUEZ

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 5
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 2 20
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 45
Toplam 5 100
Percentage of Semester Work 55
Percentage of Final Work 45
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 The ability to have and use theoretical and practical information in international trade and logistics X
2 The ability to define problems, as well as to collect, evaluate, analyze, and interpret data, and to devise solutions, making use of the information, skills, and competencies in the field X
3 The ability to perform numerical analyses and research through accessing different resources of information in the field X
4 The ability to take part in intra- and interdisciplinary, or multi-cultural working groups, as well as work individually X
5 The ability to communicate verbally and in writing in English, and to make use of at least 1 foreign language X
6 The ability to act responsibly, and with the awareness in the issues of environmental sensitivity, sustainability, transparency, social responsibility, and ethical values X
7 The ability to read, understand, and interpret the relevant legislation in the field of international trade and logistics, and to see the global, and social effects of practices X
8 The ability to question and interpret the acquired interdisciplinary pieces of information within the framework of the current economic, social, and environmental conjuncture X
9 The ability to stay up to date regarding the local, regional, and global changes in the international trade and logistics, and the supply chain sector; and relevant through improvements on professional competencies and backgrounds, and to devise quick and effective solutions to possible problems through an innovative approach X
10 The ability to track national and international regulations in international trade and logistics, to learn logistic procedures and risk management, to use current instruments of technology and informatics, to analyze and improve processes, to devise new ideas and suggestions, to manage activities for change, and to report and document these processes
11 -

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class 14 3 42
Presentation/Seminar Prepration
Project
Report
Homework Assignments 2 5 10
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 15 15
Prepration of Final Exams/Final Jury 1 25 25
Total Workload 92