ECTS - Accounting
Accounting (MBAE507) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Accounting | MBAE507 | Area Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Elective Courses |
| Course Level | Social Sciences Master's Degree |
| Mode of Delivery | Distance |
| Learning and Teaching Strategies | Lecture, Demonstration, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | To teach nature, scope, principles and concepts of accounting, main components of the accounting system, and the operation of the system, within the framework of the Uniform Chart of Accounts and Accounting Standarts, including daily transactions, year-end adjusting and closing entries, and preparation of financial statements. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | General accounting, recording of the accounts within basic terms of accounting and unified accounting system by analysing the balance sheet and the income statement of a firm and preparing basic financial statements that measure the financial position of a firm |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Commercial Profit, Financial Profit and Applications About Financial Profit | Related Chapters of the Course Book |
| 2 | Commercial Profit, Financial Profit and Applications About Financial Profit | Related Chapters of the Course Book |
| 3 | Related Parties, Implied Share Capital, Transfer Pricing | Related Chapters of the Course Book |
| 4 | Stock Valuation and Special Operations | Related Chapters of the Course Book |
| 5 | Accounting Application for Private Construction Works | Related Chapters of the Course Book |
| 6 | Accounting Practice (Over the Years) in Construction Works Made for the Name and Account of Someone else | Related Chapters of the Course Book |
| 7 | Period Separator Accounts and Recognition | Related Chapters of the Course Book |
| 8 | Midterm Exam | |
| 9 | Financial Leasing and Accounting | |
| 10 | Tangible Fixed Assets and Special Operations | Related Chapters of the Course Book |
| 11 | depletable assets and amortizations | Related Chapters of the Course Book |
| 12 | Import Operations and Accounting | Related Chapters of the Course Book |
| 13 | Accounting in Export and Export Registered Deliveries | Related Chapters of the Course Book |
| 14 | Special Operations and Accounting in Foreign Currency Transactions | Related Chapters of the Course Book |
| 15 | Taxation of Temporary Tax and End of Period Tax Procedures | Related Chapters of the Course Book |
| 16 | Preparing Year-End Financial Statemements | Related Chapters of Course Book |
| 17 | Final Exam |
Sources
| Course Book | 1. Walter T. Harrison Jr., Charles T. Horngren, C. William Thomas, Wendy M. Tietz (2016) Financial Accounting |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 1 | 25 |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 35 |
| Final Exam/Final Jury | 1 | 40 |
| Toplam | 3 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| 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 | Integrates the knowledge acquired in their undergraduate field with business administration and uses them in conjunction. | |||||
| 2 | Possesses knowledge of research methods and techniques and is able to apply them. | |||||
| 3 | Produces creative and constructive solutions in cases of uncertainty and complexity in the field of business administration. | |||||
| 4 | Comprehends the fundamental concepts and core functions of business administration at an advanced level. | |||||
| 5 | Plans and manages activities aimed at the professional development of subordinates in projects and professional activities within their field. | |||||
| 6 | Generates innovative and creative ideas and is able to implement them. | |||||
| 7 | Independently carries out a study using their knowledge in the field of business administration and takes responsibility as a team member in collaboration with other professional groups in the field. | |||||
| 8 | Has the ability to access scientific knowledge in business administration, follow current literature, critically evaluate and apply it. | |||||
| 9 | Communicates knowledge related to the field of business effectively by using verbal, written, and visual communication methods in both the language of instruction and professional English. | |||||
| 10 | Demonstrates awareness of professional ethics, environmental sensitivity, sustainability, social responsibility, and cultural, societal, and universal values. | |||||
| 11 | Works effectively in interdisciplinary and multicultural teams, takes responsibility, performs risk analysis, adapts to change, thinks critically, and takes initiative in problem-solving. | |||||
| 12 | . | |||||
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 | 1 | 15 | 15 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 15 | 15 |
| Prepration of Final Exams/Final Jury | 1 | 20 | 20 |
| Total Workload | 126 | ||