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	Service Courses Taken From Other Departments
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	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)	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