Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | İSL1032013222 | FINANCIAL ACCOUNTING | Compulsory | 1 | 1 | 5 |
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Level of Course Unit |
First Cycle |
Objectives of the Course |
• To learn the basic concepts of accounting
• To keep books according to the one-sided record
• To learn the basic equation of the properties of the balance sheet and off-balance
• To record double entry system of accounting operations for the period and general ledger journal
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Name of Lecturer(s) |
Yrd.Doç.Dr. Gönül YÜCE AKINCI |
Learning Outcomes |
1 | To have the knowledge and skills of accounting terms, concepts, and techniques | 2 | Able to grasp elements of the conceptual framework in the light of current accounting system (accounting, accounting equation, etc.) | 3 | Able to record in accordance with generally accepted accounting principles, using the double entry method of recording financial transactions | 4 | Able to organize and interpret the balance sheet and income statement |
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Mode of Delivery |
Evening Education |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
• Businesses are forced to keep the book.
• Business books
• Journal and general ledger
• The financial statement tables |
Weekly Detailed Course Contents |
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1 | The general concepts of accounting | | | 2 | Business book entries | | | 3 | The basic equation of balance sheet and off-balance | | | 4 | The operation of the account and the account | | | 5 | Current assets | | | 6 | Current assets | | | 7 | Current assets | | | 8 | Midterm Exam | | | 9 | Non-current assets | | | 10 | Non-current assets | | | 11 | Non-current assets | | | 12 | Short-term liabilities | | | 13 | Long-term liabilities | | | 14 | Equity | | | 15 | Monograph | | | 16 | Final Exam | | |
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Recommended or Required Reading |
Tolga Uysal and Mehmet ŞENLİK, Financial Accounting, Seçkin Publishing , 5 th. ed., 2013. |
Planned Learning Activities and Teaching Methods |
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Assessment Methods and Criteria | |
SUM | 0 | |
SUM | 0 | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | SUM | 100 |
| Language of Instruction | Turkish | Work Placement(s) | None |
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Workload Calculation |
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Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Quiz | 14 | 1 | 14 |
Attending Lectures | 14 | 3 | 42 |
Question-Answer | 2 | 1 | 2 |
Case Study | 14 | 2 | 28 |
Self Study | 14 | 3 | 42 |
Individual Study for Mid term Examination | 1 | 10 | 10 |
Individual Study for Final Examination | 1 | 10 | 10 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 4 | | | | | 4 | | | | | | 3 | | | | | | | | 5 | 4 | | | LO2 | 4 | | | | | 4 | | | | | | 4 | | | | | | | | 5 | 4 | | | LO3 | 4 | | | | | 4 | | | | | | 4 | | | | | | | | 5 | 4 | 4 | | LO4 | 4 | | | | | 3 | | | | | | 4 | | | | | | | | 5 | 4 | 5 | |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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