| Code: MUD-501 |
Course Title: FINANCIAL ACCOUNTING |
Theoretical+Practice: 3+0 |
ECTS: 6 |
|
| Year/Semester of Study |
1 / Fall Semester |
| Level of Course |
2nd Cycle Degree Programme |
| Type of Course |
Compulsory |
| Department |
ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS) |
| Pre-requisities and Co-requisites |
None |
| Mode of Delivery |
Face to Face |
| Teaching Period |
14 Weeks |
| Name of Lecturer |
EDA KÖSE (edakose@nevsehir.edu.tr) |
| Name of Lecturer(s) |
|
| Language of Instruction |
Turkish |
| Work Placement(s) |
None |
| Objectives of the Course |
| The aim of this course is to introduce the concepts and principles of financial accounting and to convey the issues related to the preparation and presentation of financial statements, which are the outputs of the accounting process. In this context; how and how to record the commercial documents that are important in our daily and business life, the commercial transactions that businesses and institutions have encountered, the income they have obtained, the expenses they have incurred, how to report, how to create the balance sheet and income statement will be taught with the active participation of the students. |
| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Understand the Accounting Information System and explain its importance |
PO-1 Based on the 4-year undergraduate level qualifications in the field of business administration or if they have undergraduate education in another field, students who have taken the necessary courses and have reached this qualification can develop and deepen their knowledge in the field of accounting at the level of expertise.
|
Examination
|
| LO-2 |
Recognize generally accepted Accounting Principles. |
PO-2 Explains the interaction of accounting with disciplines such as sociology, psychology and quantitative methods.
PO-3 They will have the ability to transfer their knowledge of accounting to employees and teammates within the business.
|
Examination
|
| LO-3 |
Prepare the Basic Financial Statements and link between them. |
PO-4 Have the ability to analyze accounting information analytically and systematically.
PO-5 Uses accounting information in business decisions and applications.
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| Introduction of the Uniform Chart of Accounts, preparation of the Balance Sheet and Income Statement. |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
Introduction of the Uniform Chart of Accounts |
Lecture, Question and Answer |
| 2 |
Literal values |
Lecture, Question and Answer |
| 3 |
Securities |
Lecture, Question and Answer |
| 4 |
Receivables |
Lecture, Question and Answer |
| 5 |
Stocks |
Lecture, Question and Answer |
| 6 |
Intermittent and Continuous Inventory Methods |
Lecture, Question and Answer |
| 7 |
Tangible fixed assets |
Lecture, Question and Answer |
| 8 |
mid-term exam |
|
| 9 |
Intangible assets |
Lecture, Question and Answer |
| 10 |
Foreign resources (Debts) |
Lecture, Question and Answer |
| 11 |
Equity |
Lecture, Question and Answer |
| 12 |
Income/Expense Statement accounts |
Lecture, Question and Answer |
| 13 |
Cost calculations |
Lecture, Question and Answer |
| 14 |
Accounting process case study solution (1/2) |
Lecture, Question and Answer |
| 15 |
Accounting process case study solution (2/2) |
Lecture, Question and Answer |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Gökçen, Gürbüz, Finansal Muhasebe, İstanbul, BETA Basım Yayım, 2021. |
| Required Course instruments and materials |
| Textbooks, Notebook, Blackboard |
