ECTS - Basic Accounting and Financial Statements
Basic Accounting and Financial Statements (LOJ508) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Basic Accounting and Financial Statements | LOJ508 | General Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Elective Courses (Group A) |
| Course Level | Social Sciences Master's Degree |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, Question and Answer, Drill and Practice. |
| Course Lecturer(s) |
|
| Course Objectives | The aim of this course is to provide students, especially those who have not taken sufficient courses in business administration, economics, and finance during their undergraduate studies, with fundamental knowledge in these fields and to enable them to understand some of the developments occurring in their economic environment. |
| 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 | Essentially, the importance of financial information flow and information sources in commercial enterprises, The role of accounting in information production, the classification of accounting, and its relationship with other business functions, The nature of information that needs to be given to and from the business, The functions of the business and management, including the finance function. | Come prepared with any general accounting book. |
| 2 | Types of commercial enterprises, their information needs and the information that accounting can provide, their relationship with financial statements, the books and documents that must be used, and their description (Types of Merchants - Books of Account they are required to keep) | Coming as preparation from any general accounting book. |
| 3 | This section provides an overview of the Turkish tax system, including types of taxes, the role of the taxpayer/tax responsible party, and the documents that merchants and individuals must obtain and provide. | These topics should be reviewed from the Turkish Tax System textbook before coming to class. |
| 4 | Elements of Income for Income Taxpayers, their general tax regime, and general tax obligations of individuals (information and declarations they must submit). | These topics should be reviewed from the Turkish Tax System textbook before coming to class. |
| 5 | Money and Capital Markets, their characteristics and types. A review of the financial instruments used in these markets (such as stocks, bonds, warrants, and asset-backed securities). | Come prepared using the Capital Market and Investment Instruments Analysis textbook. |
| 6 | Publicly traded or deemed publicly traded companies, investment funds and investment partnerships, asset management companies, brokerage firms and brokerage activities. | Sermaye Piyasası ve Yatırım Araçları Analizi Kitabından hazırlıklı olarak gelmek |
| 7 | Midterm Exam | |
| 8 | Financial Statements – General Overview of Financial Statements - Balance Sheet - Income Statement - Statement of Other Comprehensive Income, Statement of Equity, Consolidated Financial Statements | Finansal Analiz kitabının ilgili bölümleri |
| 9 | Balance Sheet - Balance Sheet - Asset Accounts (Current/Fixed Assets) | Finansal Analiz kitabının ilgili bölümleri |
| 10 | Balance Sheet – Liabilities (Short/Long-Term Liabilities, Equity) | Finansal Analiz kitabının ilgili bölümleri |
| 11 | Income Statement | |
| 12 | Cash Flow Statement | Finansal Analiz kitabının ilgili bölümleri |
| 13 | Financial Analysis Techniques, Vertical/Horizontal Analysis | |
| 14 | Financial Analysis Techniques, Ratio Analysis | |
| 15 | General Review |
Sources
| Course Book | 1. Genel Muhasebe, Türk Vergi Sistemi, Sermaye Piyasası ve Yatırım Araçları Analizi, Finansal Analiz kitapları |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 60 |
| Toplam | 2 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | X |
| 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 | Obtaining wide knowledge about both Turkey and Global World Trade along with economics. | |||||
| 2 | Increasing skills on trade and logistics by getting modern and current trade and logistics knowledge. | |||||
| 3 | Getting current extensive knowledge about international business, global marketing, international distribution, international management, logistics, microeconomics, macroeconomics, international economics and policy, international trade theory, foreign trade regulation, customs procedures, international marketing research and international investment. | |||||
| 4 | Getting analytical and conceptual foresight and evaluation skills on international business, international logistics, international economics, international trade. | |||||
| 5 | Getting knowledge about logistics, distribution channels and its sub chanelles, wholesaling and retailing, on an international level. | |||||
| 6 | Getting opportunity working in current positions and being candidate upper positions in the future along with international trade and logistics field. | |||||
| 7 | Getting opportunity to evaluate international business, trade and economics along with global perspective. | |||||
| 8 | Getting wide knowledge about export and import transactions and their applications. | |||||
| 9 | Improving management skills by the knowledge that is usable in daily life. | |||||
| 10 | Getting knowledge about international trade law and regulations. | |||||
| 11 | Getting a wider perspective and evaluating opportunities on macro environment of international business. | |||||
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 | 6 | 84 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 30 | 30 |
| Prepration of Final Exams/Final Jury | 1 | 60 | 60 |
| Total Workload | 222 | ||