ECTS - Accounting
Accounting (ISL503) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Accounting | ISL503 | Area Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Elective Courses |
| Course Level | Social Sciences Master's Degree |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, 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 | Kitabın İlgili Bölümleri |
| 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 | Related Chapters of the Course Book |
| 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 | General Review | |
| 18 | Final Exam |
Sources
| Course Book | 1. Genel Muhasebe,Prof. Dr. Orhan SEVİLENGÜL,Gazi Kitabevi |
|---|
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 | Have advanced level of knowledge about the field of Public Finance-Tax in order to gain practical gains. | |||||
| 2 | He/she can identify the issues related to Finance-Tax area by considering them within the framework of a method and report and evaluate them from an analytical point of view. | |||||
| 3 | Able to understand, interpret and analyze economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law | |||||
| 4 | Develops policies and strategies for the solution of problems by establishing the cause-effect relationship related to financial and economic problems through theoretical information and current discussions, by making financial analyzes. | |||||
| 5 | By establishing the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develops analyzes on public finance and establishes the policy implementation relationship. | |||||
| 6 | Understanding tax theory, learning the legal background, following the developments and gaining a professional competence in tax matters effectively develop it. | |||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of businesses with the knowledge and competence gained. | |||||
| 8 | Gain knowledge of macroeconomic structure and growth theory, including theoretical and country examples, and evaluate economic developments from a theoretical perspective. | |||||
| 9 | Can use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | |||||
| 10 | By using information technologies, digital developments and common software, it benefits from technological developments in studies specific to its field. | |||||
| 11 | It uses qualitative and quantitative methods necessary for the analysis of economic, financial, social and institutional events. | |||||
| 12 | While fulfilling its academic and professional responsibilities, the United Nations develops an approach that respects sustainable development goals, fundamental freedoms, disadvantaged groups, the environment, cultural and moral values. | |||||
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 | 5 | 3 | 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 | ||