Faculty Of Economıc, Admınıstratıve And Socıal Scıences
Busıness Admınıstratıon ( Englısh )
Course Information
| ACCOUNTING I | |||||
|---|---|---|---|---|---|
| Code | Semester | Theoretical | Practice | National Credit | ECTS Credit |
| Hour / Week | |||||
| MAN203 | Fall | 3 | 0 | 3 | 5 |
| Prerequisites and co-requisites | |
|---|---|
| Language of instruction | English |
| Type | Required |
| Level of Course | Bachelor's |
| Lecturer | Dr. Öğretim Üyesi Seda TURNACIGİL |
| Mode of Delivery | Face to Face |
| Suggested Subject | |
| Professional practise ( internship ) | None |
| Objectives of the Course | The aim of this course is not only to explain accounting system theoretically, but also to develop accounting skills for application. |
| Contents of the Course | Definition of accountant, basic principles of accountant, basic financial statements, balance sheet, journal and ledger, cash account, receivable account and cash discounts, bank reconciliation, stock valuation methods, fixed assets, marketable securities, depreciation calculations. |
Learning Outcomes of Course
| # | Learning Outcomes |
|---|---|
| 1 | They have knowledge about basic accounting system. |
| 2 | They can describe the balance sheet and income statement. |
| 3 | They can analyze and interpret financial statements. |
| 4 | They can make journal and ledger entries. |
| 5 | They explain the accounting cycle and its functioning |
| 6 | They disclose accounting equality and principles, determines revenue and cost. |
Course Syllabus
| # | Subjects | Teaching Methods and Technics |
|---|---|---|
| 1 | Introduction to Accounting | Synchronous - lms.toros.edu.tr |
| 2 | Financial Statements (Balance sheet) | Synchronous - lms.toros.edu.tr |
| 3 | Financial Statements (Income Statement) | Synchronous - lms.toros.edu.tr |
| 4 | Financial Staments | Synchronous - lms.toros.edu.tr |
| 5 | Journal Entries and T-accounts | Synchronous - lms.toros.edu.tr |
| 6 | Journal Entries and T-accounts | Synchronous - lms.toros.edu.tr |
| 7 | General evaluations | Senkron - lms.toros.edu.tr |
| 8 | Midterm | online written exam |
| 9 | Current Assets | Synchronous - lms.toros.edu.tr |
| 10 | Current Assets | Synchronous - lms.toros.edu.tr |
| 11 | Non-Current Assets | Synchronous - lms.toros.edu.tr |
| 12 | Non-Current Assets | Synchronous - lms.toros.edu.tr |
| 13 | Current Liability | Synchronous - lms.toros.edu.tr |
| 14 | Long-term Liability and Owner’s Equity | Synchronous - lms.toros.edu.tr |
| 15 | General evaluation. | Synchronous - lms.toros.edu.tr |
| 16 | Final Exam | online written exam |
Course Syllabus
| # | Material / Resources | Information About Resources | Reference / Recommended Resources |
|---|---|---|---|
| 1 | Financial Accounting, Barry Elliot-Jamie Elliot,Pearson 2011 | ||
| 2 | Accounting what the numbers mean, Marshall-Mcmanus-Viele, ninth edition |
Method of Assessment
| # | Weight | Work Type | Work Title |
|---|---|---|---|
| 1 | 40% | Mid-Term Exam | Mid-Term Exam |
| 2 | 60% | Final Exam | Final Exam |
Relationship between Learning Outcomes of Course and Program Outcomes
| # | Learning Outcomes | Program Outcomes | Method of Assessment |
|---|---|---|---|
| 1 | They have knowledge about basic accounting system. | 10 | 1͵2 |
| 2 | They can describe the balance sheet and income statement. | 7͵10 | 1͵2 |
| 3 | They can analyze and interpret financial statements. | 7͵10͵11 | 1͵2 |
| 4 | They can make journal and ledger entries. | 10͵11 | 1͵2 |
| 5 | They explain the accounting cycle and its functioning | 10 | 1͵2 |
| 6 | They disclose accounting equality and principles, determines revenue and cost. | 10 | 1͵2 |
Work Load Details
| # | Type of Work | Quantity | Time (Hour) | Work Load |
|---|---|---|---|---|
| 1 | Course Duration | 14 | 3 | 42 |
| 2 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 5 | 70 |
| 3 | Presentation and Seminar Preparation | 0 | 0 | 0 |
| 4 | Web Research, Library and Archival Work | 1 | 5 | 5 |
| 5 | Document/Information Listing | 0 | 0 | 0 |
| 6 | Workshop | 0 | 0 | 0 |
| 7 | Preparation for Midterm Exam | 1 | 15 | 15 |
| 8 | Midterm Exam | 1 | 1 | 1 |
| 9 | Quiz | 0 | 0 | 0 |
| 10 | Homework | 0 | 0 | 0 |
| 11 | Midterm Project | 0 | 0 | 0 |
| 12 | Midterm Exercise | 0 | 0 | 0 |
| 13 | Final Project | 0 | 0 | 0 |
| 14 | Final Exercise | 0 | 0 | 0 |
| 15 | Preparation for Final Exam | 1 | 16 | 16 |
| 16 | Final Exam | 1 | 1 | 1 |
| 150 | ||||