Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / İŞL103 - BUSINESS ADMINISTRATION

Code: İŞL103

Course Title: FINANCIAL ACCOUNTING-I

Theoretical+Practice: 3+0

ECTS: 4

Year/Semester of Study

1 / Fall Semester

Level of Course

1st Cycle Degree Programme

Type of Course

Compulsory

Department

BUSINESS ADMINISTRATION

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

AHMET TANÇ (atanc@nevsehir.edu.tr)

Name of Lecturer(s)

ŞÜKRAN GÜNGÖR TANÇ,

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

The objective of this course is to provide the students about basic accounting concepts and principles. This course will give a guideline the students who will learn financial accounting 2 in spring semester.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Be able to explain basic accounting concepts and principles.	PO-	Examination
LO-2	Be able to conduct basic accounting records.	PO-	Examination
LO-3	Be able to summarize the accounting process.	PO-	Examination
LO-4	Be able to prepare balance sheet and income statement.	PO-	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
Description and development of accounting. Basic accounting concepts and principles. The concept of balance sheet and basic accounting equation. The income statement. The concept of account and the effects of transactions on the accounts. Accounting plan, books and documents. Double-entry bookkeeping. An overview of accounting process. The ways of record on merchandise inventory account: Perpetual and periodic inventory methods. Accounts of value added tax.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Description and development of accounting	Lecturing
2	Basic accounting concepts and principles	Lecturing
3	The concept of balance sheet and basic accounting equation.	Basic accounting equation exercises
4	The income statement	Lecturing and problem solutions
5	Concept of account and the effects of transaction on the accounts.	Lecturing
6	Accounting plan, books and documents.	Lecturing
7	Double-entry bookkeeping	Lecturing, exercises, problem solutions
8	mid-term exam
9	An overview of accounting process	Lecturing
10	The ways of record on merchandise inventory account.	Exercises, problem solutions
11	Perpetual and periodic inventory methods	Lecturing, exercises, problem solutions
12	Accounts of value added tax	Lecturing, exercises, problem solutions
13	Solution of accounting process case study	Lecturing, exercises, problem solutions
14	Solution of accounting process case study	Problem solutions
15	Solution of accounting process case study	Problem solutions
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Çözümlü Genel Muhasebe Uygulamaları, Editör: Rıdvan Bayırlı, 2. Baskı, Gazi Kitabevi, Ankara, 2011
2	Sevilengül, Orhan; Genel Muhasebe, 15. Baskı, Gazi Kitabevi, Ankara, 2009
3	Pandemi Dönemi Temel Ders Kitabı: Genel Muhasebe 1, Anadolu Üniversitesi Açıköğretim Fakültesi Yayınları, Yazarlar: Sait Yüksel KAYGUSUZ, Ümmühan ASLAN, Nazlı KEPÇE.
Required Course instruments and materials
Coursebooks and ?nternet sources.

Assessment Methods
Type of Assessment	Week	Hours	Weight(%)
mid-term exam	8	2	40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam	16	2	60

Student Work Load
Type of Work	Weekly Hours	Number of Weeks	Work Load
Weekly Course Hours (Theoretical+Practice)	3	14	42
Outside Class
a) Reading	3	14	42
b) Search in internet/Library	1	4	4
c) Performance Project			0
d) Prepare a workshop/Presentation/Report			0
e) Term paper/Project			0
Oral Examination			0
Quiz			0
Laboratory exam			0
Own study for mid-term exam	2	7	14
mid-term exam	2	1	2
Own study for final exam	2	7	14
final exam	2	1	2
			0
			0
Total work load;			120