Accounting (ISLE507) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Accounting ISLE507 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 Distance
Learning and Teaching Strategies Lecture, Demonstration, Question and Answer.
Course Coordinator
Course Lecturer(s)
Course Assistants
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;
  • To learn the basic principles and concepts of accounting
  • To know basic accounting theory and to compare with modern theories.
  • To prepare and interpret financial statements
  • To comprehend specialized topics in accounting
  • To identify the difference between Uniform Accounting System and International Accounting Standards
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 Related Chapters of the Course Book
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 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 5 25
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 35
Final Exam/Final Jury 1 40
Toplam 7 100
Percentage of Semester Work
Percentage of Final Work 100
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 He/she will be competent in evaluating basic concepts and the conceptual interrelations as well as their reflections on theoretical and practical levels.
2 He/she will have the knowledge of the basic methodological approaches, methods and research technics and their implementations.
3 Evaluating the contribution of public relation and advertising theories and applications to the existing/potential occasions and problems in the national and international area.
4 Being aware of the ethics of public relations occupation and having the consciousness of occupational responsibility.
5 Being able to plan and apply strategic communication processes in the fields of public communications, public opinion building, agenda determination, setting, orientation and managing.
6 Creating the sustainable development and quality insight oriented to concepts such as; corporate communication, corporate identity, corporate culture, corporate citizenship, corporate loyalty, reputation, value, social responsibility, image management, relationship management, perception management, emotional intelligence, human resource, etc.
7 To have a through knowledge of the communication methodology directed to private sector, public sector and civil society
8 Having theoretical knowledge on information communication technologies, understanding its reflections in the society and using this knowledge both in theoretical and application.
9 Come to conclusions by connecting and analyzing data on social sciences and using these conclusions in the field of public relations
10 Reaching current information about the discipline by researching the national and international literature in the field of public relations and publicity.
11 Reaching scientific results by defining the right method/techniques directed to the purpose of the research.
12 Come to conclusions by connecting and analyzing data on social sciences and using these conclusions in the field of public relations.

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 1 15 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