Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-501 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

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 provide students with information about the transactions carried out in the accounting process of the enterprise and the Uniform Accounting System. In this course, each account in the Uniform Chart of Accounts will be examined in detail.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Understand the Accounting Information System and explain its importance PO-1 Students who have taken the necessary courses based on their 4-year undergraduate level qualifications in the field of business administration or if they have received undergraduate education in another field 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 Explain the interaction of accounting with related disciplines such as sociology, psychology, and quantitative methods
PO-3 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 Can use accounting information in business decisions and practices.
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

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 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 1 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 3 14 42
       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 3 7 21
mid-term exam 2 1 2
Own study for final exam 4 7 28
final exam 3 1 3
0
0
Total work load; 180