FACULTY OF ARTS AND SCIENCES
Department of Mathematics
SOCIAL MEDIA
BA 205 | Course Introduction and Application Information
| Course Name |
Financial Accounting I
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
BA 205
|
Fall/Spring
|
3
|
0
|
3
|
5
|
| Prerequisites |
None
|
|||||
| Course Language |
English
|
|||||
| Course Type |
Elective
|
|||||
| Course Level |
First Cycle
|
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| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | - | |||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | - | |||||
| Course Objectives | The principles of accounting course introduces to actual accounting practices and techniques. The real focus of the course is uncovering the meaning of accounting information and how decision makers use this information. Throughout this course students will be provided with financial accounting concepts to give an understanding of how accounting information is made available for those who may be a manager at any level. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | This course is designed as an introductory accounting course in which the aim is to initiate the students in the use and preparation of financial statements.As aspiring managers,the students need to recognize the need for accounting principles,procedures and the financial statements in companies' decision making process.In so doing, the topics covered include the basic principles and recording process to prepare useful financial statements.In the second half of the semester,selected topics will be discussed in detail. |
|
|
Core Courses | |
| Major Area Courses | ||
| Supportive Courses |
X
|
|
| Media and Management Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Related Preparation |
| 1 | Introduction to Accounting | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 1 |
| 2 | Overview of the Accounting Environment | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 1 |
| 3 | Financial Statements and Underlying Accounting Concepts | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 2 |
| 4 | Financial Statements and Underlying Accounting Concepts | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 2 |
| 5 | Completing the Accounting Cycle | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 3 |
| 6 | Completing the Accounting Cycle | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 3 |
| 7 | Merchandise Transactions | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 4 |
| 8 | Midterm | |
| 9 | Inventories | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 5 |
| 10 | Current Assets and Current Liabilities | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 7 and Chapter 8 |
| 11 | Current Assets and Current Liabilities | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 7 and Chapter 8 |
| 12 | Measures of Operating Capacity – Non-Current Assets | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 10 |
| 13 | Long Term Liabilities and Equity | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 11 and Chapter 12 |
| 14 | Financial Statements | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 14 |
| 15 | Financial Statements | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition - Chapter 14 |
| 16 | Review of the Semester |
| Course Notes/Textbooks | Principles of Financial Accounting C.Şımga-Muğan and N.Hoşal-Akman 5th Edition, Mc Graw Hill, 2012. Text book website: http://highered.mcgraw-hill.com/sites/0077138058/information_center_view0/book_preface.html |
| Suggested Readings/Materials | Various |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques |
3
|
30
|
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
30
|
| Final Exam |
1
|
40
|
| Total |
| Weighting of Semester Activities on the Final Grade |
4
|
60
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
| Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
| Study Hours Out of Class |
15
|
2
|
30
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
3
|
9
|
27
|
| Portfolio |
0
|
||
| Homework / Assignments |
0
|
||
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
12
|
12
|
| Final Exam |
1
|
26
|
26
|
| Total |
143
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
||||
|
1
|
2
|
3
|
4
|
5
|
||
| 1 | To be able to have a grasp of basic mathematics, applied mathematics or theories and applications of statistics. |
X | ||||
| 2 | To be able to use advanced theoretical and applied knowledge, interpret and evaluate data, define and analyze problems, develop solutions based on research and proofs by using acquired advanced knowledge and skills within the fields of mathematics or statistics. |
|||||
| 3 | To be able to apply mathematics or statistics in real life phenomena with interdisciplinary approach and discover their potentials. |
X | ||||
| 4 | To be able to evaluate the knowledge and skills acquired at an advanced level in the field with a critical approach and develop positive attitude towards lifelong learning. |
|||||
| 5 | To be able to share the ideas and solution proposals to problems on issues in the field with professionals, non-professionals. |
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| 6 | To be able to take responsibility both as a team member or individual in order to solve unexpected complex problems faced within the implementations in the field, planning and managing activities towards the development of subordinates in the framework of a project. |
|||||
| 7 | To be able to use informatics and communication technologies with at least a minimum level of European Computer Driving License Advanced Level software knowledge. |
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| 8 | To be able to act in accordance with social, scientific, cultural and ethical values on the stages of gathering, implementation and release of the results of data related to the field. |
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| 9 | To be able to possess sufficient consciousness about the issues of universality of social rights, social justice, quality, cultural values and also environmental protection, worker's health and security. |
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| 10 | To be able to connect concrete events and transfer solutions, collect data, analyze and interpret results using scientific methods and having a way of abstract thinking. |
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| 11 | To be able to collect data in the areas of Mathematics or Statistics and communicate with colleagues in a foreign language. |
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| 12 | To be able to speak a second foreign language at a medium level of fluency efficiently. |
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| 13 | To be able to relate the knowledge accumulated throughout the human history to their field of expertise. |
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*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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