ECTS - Principles of Accounting I
Principles of Accounting I (MAN203) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Principles of Accounting I | MAN203 | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| - |
| Course Language | English |
|---|---|
| Course Type | N/A |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | To teach general nature, scope, principles and concepts of accounting, main components of the accounting system and the operation of the system with an emphasis on in-period transactions. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Accounting concept, generally accepted accounting principles, accounting equation, accounting transaction, the accounts and recording process, balance sheet and income statement, all of the asset, equity, revenue and expense accounts transactions. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Nature of Accounting. Financial and Managerial Accounting. Structure and Components of an Accounting System | Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 2-9) |
| 2 | Basic Accounting Concepts, Balance Sheet Equation, Financial Statements. | Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 9-13) |
| 3 | Effect of Transactions on Financial Statements | Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 13-15) |
| 4 | accountability concept, the account description | Related chapters of the course book |
| 5 | Simplified Chart of Accounts and Explanation of Mostly Used Accounts. | Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 63-67) |
| 6 | Double-Entry Bookkeeping: Journalizing Transactions and Posting to the Ledger. | Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 73-80) |
| 7 | Trial Balances and Basic Closing Entries. | Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 80-83; 207-210) |
| 8 | Midterm Exam | Time subject to change |
| 9 | Accrual and Cash Accounting, and Related Accounting Concepts and Principles. | Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 131-135) |
| 10 | Basic Adjusting Entries | Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 135-148) |
| 11 | Closing the Accounts and Preparing Financial Statements. | Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 148-151; 207-213) |
| 12 | Classified Balance Sheet and Income Statement. | Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. (pp. 210-213) |
| 13 | Turkish Account Coding System and Uniform Chart of Accounts. | Handouts distributed in the classroom |
| 14 | Comprehensive Review Example | |
| 15 | Final Exam |
Sources
| Course Book | 1. Charles T. Horngren, Walter T. Harrison, Jr., M. Suzanne Oliver, Ninth Edition (2012). Pearson. |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 4 | 20 |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 30 |
| Final Exam/Final Jury | 1 | 50 |
| Toplam | 6 | 100 |
| Percentage of Semester Work | 50 |
|---|---|
| Percentage of Final Work | 50 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Having the conceptual and applied knowledge about the basic functions of the business and gaining the ability to use the knowledge | |||||
| 2 | To be able to diagnose the problems related to the field of business, to use scientific approaches effectively in the solution of problems and decision-making processes. | |||||
| 3 | To be able to reveal and analyze the environmental, social, global effects and legal consequences of the applications related to the basic functions of the business. | |||||
| 4 | To be able to analyze information and reports that concern businesses at the national, regional and global level, to set strategic goals according to the results obtained | |||||
| 5 | Gain the ability to use, report and interpret Business Information Systems and sub-modules required by business management | X | ||||
| 6 | Planning necessary activities such as starting a new business with innovative and creative thinking and taking risks for the sustainability of the business, finding resources, making market analysis, preparing a business plan, and using the learned information in this direction. | |||||
| 7 | Being aware of the fact that the research and learning process continues throughout life, to be able to follow the scientific and technological developments related to the business, to support oneself and the organization in innovation and continuous development. | |||||
| 8 | To have the necessary leadership and managerial skills to achieve business objectives effectively and efficiently. | |||||
| 9 | To be able to conduct scientific research in the field of business and report the results of the research to be used in managerial decision-making processes. | |||||
| 10 | To be able to transfer information about the field of business using effective verbal, written and visual communication methods in the language of learning and professional English | |||||
| 11 | To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values | |||||
| 12 | Working effectively with different disciplines or multicultural teams, taking responsibility, making risk analysis, adapting to change, critical thinking and using initiative in problem solving | |||||
| 13 | . | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 14 | 2 | 28 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 4 | 5 | 20 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 20 | 20 |
| Prepration of Final Exams/Final Jury | 1 | 35 | 35 |
| Total Workload | 151 | ||