ECTS - Basic Accounting anf Financial Statements
Basic Accounting anf Financial Statements (LOG102) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Basic Accounting anf Financial Statements | LOG102 | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| 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, Discussion, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | The aim of this course is to introduce to fundamentals of basic accounting theory and financial statements and enable them to understand the basic accounting terms and improve their ability to interpret financial data |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Basic concepts of accounting and finance, tax liabilities, basic financial statements: balance sheets, income statement, owner`s equity statement, cash flow statement, vertical, horizontal and ratio analysis. |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | The importance of financial information flows and information resources, Accounting classification and relationship with other business functions | Related pages of any accounting book |
| 2 | Types of Commercial Enterprises and ınformation that accounting can provide to these enterprises and their relationship with the financial statement, Accounting books and their definitions | Related pages of any accounting book |
| 3 | Examining the Turkish Tax System and tax liabilities | Related pages of any Turkish Tax System book |
| 4 | Türk Vergi Sistemi kitabının ilgili bölümleri | Related pages of any Turkish Tax System book |
| 5 | Monetary and Capital Markets, Stocks, Bonds, Warrants and Asset-Backed Securities | Related pages of any Capital Market Investment Tools and Analysis book |
| 6 | Public and Public-considered Enterprises, Mutual Funds and Investment Trusts, Asset Management Companies, Stockbrokers and their activities | Related pages of any Capital Market Investment Tools and Analysis book |
| 7 | Midterm | Midterm |
| 8 | Basic Financial Statements: Balance Sheet, Income Statement, Owners’ Equity Statement | Related pages of any Financial Analysis books |
| 9 | Asset Accounts: Current Assets-Long Term Assets | Related pages of any Financial Analysis books |
| 10 | Liability Accounts: Short Term Liabilities-Long Term Liabilities | Related pages of any Financial Analysis books |
| 11 | Income Statement | Related pages of any Financial Analysis books |
| 12 | Cash Flow Statement | Related pages of any Financial Analysis books |
| 13 | Financial Analysis Techniques: Vertical/Horizontal Analysis | Related pages of any Financial Analysis books |
| 14 | Financial Analysis Techniques: Ratio Analysis | Related pages of any Financial Analysis books |
| 15 | Review the topics | Any General Accounting Book, Financial Analysis Book, Capital Market Investment Tools and Analysis Book, Turkish Tax System Book. |
| 16 | Final Exam | Final Exam |
Sources
| Course Book | 1. Genel Muhasebe, Türk Vergi Sistemi, Sermaye Piyasası ve Yatırım Araçları Analizi, Finansal Analiz kitapları |
|---|---|
| 2. Finansal Yönetim, Sermaye Piyasası Yayını, ROBERT W. KOLB - RICARDO J. RODRIGUEZ |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 1 | 5 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 2 | 20 |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 30 |
| Final Exam/Final Jury | 1 | 45 |
| Toplam | 5 | 100 |
| Percentage of Semester Work | 55 |
|---|---|
| Percentage of Final Work | 45 |
| 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 | The ability to have and use theoretical and practical information in international trade and logistics | X | ||||
| 2 | The ability to define problems, as well as to collect, evaluate, analyze, and interpret data, and to devise solutions, making use of the information, skills, and competencies in the field | X | ||||
| 3 | The ability to perform numerical analyses and research through accessing different resources of information in the field | X | ||||
| 4 | The ability to take part in intra- and interdisciplinary, or multi-cultural working groups, as well as work individually | X | ||||
| 5 | The ability to communicate verbally and in writing in English, and to make use of at least 1 foreign language | X | ||||
| 6 | The ability to act responsibly, and with the awareness in the issues of environmental sensitivity, sustainability, transparency, social responsibility, and ethical values | X | ||||
| 7 | The ability to read, understand, and interpret the relevant legislation in the field of international trade and logistics, and to see the global, and social effects of practices | X | ||||
| 8 | The ability to question and interpret the acquired interdisciplinary pieces of information within the framework of the current economic, social, and environmental conjuncture | X | ||||
| 9 | The ability to stay up to date regarding the local, regional, and global changes in the international trade and logistics, and the supply chain sector; and relevant through improvements on professional competencies and backgrounds, and to devise quick and effective solutions to possible problems through an innovative approach | X | ||||
| 10 | The ability to track national and international regulations in international trade and logistics, to learn logistic procedures and risk management, to use current instruments of technology and informatics, to analyze and improve processes, to devise new ideas and suggestions, to manage activities for change, and to report and document these processes | |||||
| 11 | - | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | |||
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 14 | 3 | 42 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | 2 | 5 | 10 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 15 | 15 |
| Prepration of Final Exams/Final Jury | 1 | 25 | 25 |
| Total Workload | 92 | ||