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	General Elective	3	0	0	3	6

Pre-requisite Course(s)
N/A

Course Language	English
Course Type	Elective 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	Has the ability to apply scientific knowledge gained in the undergraduate education and to expand and extend knowledge in the same or in a different area
2	Can apply gained knowledge and problem solving abilities in inter-disciplinary research
3	Has the ability to work independently within research area, to state the problem, to develop solution techniques, to solve the problem, to evaluate the obtained results and to apply them when necessary
4	Takes responsibility individually and as a team member to improve systematic approaches to produce solutions in unexpected complicated situations related to the area of study
5	Can develop strategies, implement plans and principles on the area of study and can evaluate obtained results within the framework
6	Can develop and extend the knowledge in the area and to use them with scientific, social and ethical responsibility
7	Has the ability to follow recent developments within the area of research, to support research with scientific arguments and data, to communicate the information on the area of expertise in a systematically by means of written report and oral/visual presentation
8	To have an oral and written communication ability in at least one of the common foreign languages ("European Language Portfolio Global Scale", Level B2)
9	Has software and hardware knowledge in the area of expertise, and has proficient information and communication technology knowledge
10	Follows scientific, cultural, and ethical criteria in collecting, interpreting and announcing data in the research area and has the ability to teach.
11	Has professional ethical consciousness and responsibility which takes into account the universal and social dimensions in the process of data collection, interpretation, implementation and declaration of results in mathematics and its applications.

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