ECTS - Financial Literacy and Legislation for Entrepreneurs
Financial Literacy and Legislation for Entrepreneurs (MAN328) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Financial Literacy and Legislation for Entrepreneurs | MAN328 | General Elective | 3 | 0 | 0 | 3 | 5 |
| 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, Discussion, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | Nowadays, every individual is faced with daily financial and economic issues in the economic environment in any way whatever the profession. When he / she gains earnings or makes any kind of spending, he / she is always faced with tax liability and must use a document when buying / selling any service. When there are tenants or lessees, they still face some tax issues. Again, when it is to establish a new business or be responsible for an established enterprise, it is faced with both tax laws and obligations stipulated by trade and other laws. If he has established a business or wants to establish a business with his entrepreneurial spirit, he has to know or know the president as to what kind of taxes, insurance privileges they have, what kind of obligations they will have in the organization and then. These are things that a normal citizen should be aware of. For these, although it is not detailed information, it would be of great advantage to learn summary information from a component. |
| Course Learning Outcomes |
The students who succeeded in this course;
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| Course Content | Tax legislation, business law information and obligations related to legal legislation in start ups, different company and business types and selection principles, interpretation of financial statements (balance sheet, income statement, cash flow statement). |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | What is a business? What are their functions? What is Finance and Accounting? What tasks does it perform? What are the criteria for leaving accounting and finance? What types of companies are we classifying companies? Companies based on individual business, ordinary partnership, commercial partnerships, limited / unlimited liability | |
| 2 | What are the obligations to be fulfilled according to the type of company when the company is wanted to be established? | |
| 3 | What kind of incentives can be benefited when starting as an entrepreneur? What are the possibilities? Ways to follow to take advantage of them. | |
| 4 | commonly encountered types of taxes in Turkey, what are the duties and fees? Types of earnings in Income Tax - Tax Declaration | |
| 5 | Quality of Value Added Tax, What are the commercial documents to be used in any purchase or sale as a company and as an individual? | |
| 6 | Presentation of the books to be kept - Bookkeeping by business account | |
| 7 | Midterm Exam | |
| 8 | What are Financial Statements? Types of balance sheet, formal structure, balance sheet balance, What is an account? Establishing the relationship with the balance sheet | |
| 9 | Examination of assets in the balance sheet, basic principles, interpretations | |
| 10 | Examination of resources in the balance sheet, basic principles, interpretations | |
| 11 | Introducing the Profit and Loss Statement, partitioning, interpretation | |
| 12 | Introducing the Profit and Loss Statement, partitioning, interpretation | |
| 13 | Introduction of Cash Flow Statement, partitioning, interpretation | |
| 14 | Vertical Analysis and Interpretation of Financial Statements | |
| 15 | Vertical Analysis and Interpretation of Financial Statements | |
| 16 | Final Exam |
Sources
| Course Book | 1. Orhan Sevilengül - Genel Muhasebe |
|---|---|
| 2. Sacit Önen -Türk Vergi Sistemi | |
| Other Sources | 3. Türk Ticaret Kanunu |
| 4. Vergi Usul Kanunu | |
| 5. Gelir Vergisi Kanunu | |
| 6. Teşvik Mevzuatı |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 1 | 5 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 1 | 20 |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 30 |
| Final Exam/Final Jury | 1 | 40 |
| Toplam | 4 | 95 |
| 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 | Ability to determine, identify, formulate and solve the problems in the field of aviation management; for this purpose, ability to select and apply appropriate methods of analyzing and modelling | |||||
| 2 | Adequate knowledge in the areas of business, management, and aviation management; ability to apply to identify and solve the problems encountered in the field of air transport operations and theoretical and practical knowledge in these areas. | X | ||||
| 3 | Ability to design to meet the specific requirements of complex system or process related to aviation management, under realistic constraints and conditions; for this purpose, ability to apply modern design methods.( Realistic constraints and conditions, depending on the nature of the design, contain items as economics, environmental issues, sustainability, manufacturability, ethical, health, safety, social and political problems.) | |||||
| 4 | The ability to select, use and develop of modern techniques and tools that are needed for the applications needed in aviation management;the ability to use information technologies effectively. | |||||
| 5 | To examine the problem of aviation management experimental design, conducting experiments, collecting data, analyzing and interpreting the results skills. | |||||
| 6 | The ability to work effectively in the disciplinary and multi-disciplinary teams; individual study skills. | |||||
| 7 | Effective verbal and written communication skills in English; follow the information and developments in the field and be able to share with other people, use it in the B1 level of European Language Portfolio, knowing at least one foreign language. | |||||
| 8 | Aware of the necessity of lifelong learning, ability to access to information, follow developments in science and technology and continuous self-renewal ability. | |||||
| 9 | Information about business applications such as project management, risk management and change management; awareness of entrepreneurship, innovation and sustainable development. | X | ||||
| 10 | Information about the effects of aviation management applications on health, environment and safety in the universal and social dimensions and be aware of the legal consequences of the applications to be performed. | |||||
| 11 | To possess conscious about the effects of management and workplace applications of aviation management enterprises on occupational and environmental safety and the health of employees, as well as awareness about legal consequences of these applications. | |||||
| 12 | To possess conscious about responsibility of professional and ethics. | |||||
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 | 10 | 10 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 20 | 20 |
| Prepration of Final Exams/Final Jury | 1 | 25 | 25 |
| Total Workload | 131 | ||