Accounting (ISL503) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Accounting	ISL503		3	0	0	3	5

Pre-requisite Course(s)
-

Course Language	Turkish
Course Type	N/A
Course Level	Social Sciences Master's Degree
Mode of Delivery	Face To Face
Learning and Teaching Strategies	Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)	Asst. Prof. Dr. Zeki Yanık
Course Assistants
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; To learn the basic principles and concepts of accounting To know basic accounting theory and to compare with modern theories. To comprehend specialized topics in accounting To identify the difference between Uniform Accounting System and International Accounting Standards To prepare and interpret financial statements
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
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
#	Program Qualifications / Competencies	1	2	3	4	5
1	1. To be able to combine and use the knowledge of their own undergraduate program area with the knowledge of business administration.				X
2	2. To have information about the structure and functioning of the financial system and each financial institution.
3	3. To have information about regulations and legislation related to financial institutions
4	4. To be able to see the risks that different financial institutions are exposed to and gain the ability to produce basic solutions.			X
5	5. To have knowledge about basic investment strategies.
6	6. Having knowledge about research methods and techniques and being able to use them.
7	7. To have information about the institutional characteristics of emerging and developed markets and investment strategies for bonds, stocks and derivatives in these markets.			X
8	8. To have the ability to reach scientific knowledge in the field of business, to monitor, evaluate and apply the current literature
9	9. To be able to transfer information about the business area by using effective verbal, written and visual communication methods.
10	10. To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values
11	10. To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values
12	11. To be able to work effectively with different disciplines or multicultural teams, to take responsibility, to make risk analysis, to keep up with change, to think critically and to use initiative in problem solving.
13	12. To have the ability to present a research problem, to develop hypotheses, to design research and to reach a conclusion by using qualitative/quantitative methods, by making the necessary literature review, and to have the ability to publish an academic publication as a result.

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