ECTS - Accounting
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 Lecturer(s) |
|
| 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;
|
| 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 | 1. To be able to combine and use the knowledge of their own undergraduate program area with the knowledge of business administration. | |||||
| 2 | 2. To have information about the structure and functioning of the financial system and each financial institution. | |||||
| 3 | 3. To have information about regulations and legislation related to financial institutions | |||||
| 4 | 4. To be able to see the risks that different financial institutions are exposed to and gain the ability to produce basic solutions. | |||||
| 5 | 5. To have knowledge about basic investment strategies. | |||||
| 6 | 6. Having knowledge about research methods and techniques and being able to use them. | |||||
| 7 | 7. To have information about the institutional characteristics of emerging and developed markets and investment strategies for bonds, stocks and derivatives in these markets. | |||||
| 8 | 8. To have the ability to reach scientific knowledge in the field of business, to monitor, evaluate and apply the current literature | |||||
| 9 | 9. To be able to transfer information about the business area by using effective verbal, written and visual communication methods. | |||||
| 10 | 10. To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values | |||||
| 11 | 10. To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values | |||||
| 12 | 11. To be able to work effectively with different disciplines or multicultural teams, to take responsibility, to make risk analysis, to keep up with change, to think critically and to use initiative in problem solving. | |||||
| 13 | 12. To have the ability to present a research problem, to develop hypotheses, to design research and to reach a conclusion by using qualitative/quantitative methods, by making the necessary literature review, and to have the ability to publish an academic publication as a result. | |||||
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 | ||