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Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
9204037052015	Financial Accounting		1	1	10,00

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Yüksek Lisans

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Language of Instruction

Turkish

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Objectives of the Course

The aim of this course to make a comprehensive introduction into financial accounting and communicate the basic points in preparing and presenting the financial statements to their users. In this context, how to record the business transactions, revenues earned and expenses incurred, and how to prepare the balance sheet and income statement will be taught to students with participative class activities. Also, International Financial Reporting Standards will be handled during the course. v

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Name of Lecturer(s)

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Learning Outcomes

1	To be able to understand the framework of financial accounting
2	To be able to record transactions in a double entry system
3	To be able to prepare financial statements in accordance with Generally Accepted Accounting Principles

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Mode of Delivery

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Prerequisities and Co-Requisities

None

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Recommended Optional Programme Components

None

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Content of the Course

Functions of Accounting, Business Transactions and Recording, The Accounting Equation, Financial Statements, Generally Accepted Accounting Principles, Recording Business Transactions of Current Assets, Non-Current Assets, Short Term- Long Term Liabilities, Equity, International Financial Reporting Standards

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Weekly Detailed Course Contents

Week	Subjects (Theoretical)	Teaching Methods	Preparatory
1	Functions and Classification of Accounting, Users of Accounting Information, Accounting Profession, Documents (Invoice, etc) used in Accounting,
2	Journals, General Ledgers, Process of Accounting, Balance Sheet, and Income Statement,
3	Basic Balance Sheet Equation and Recording Accounting Transactions,
4	Accounting Practices on Value-Added Tax,
5	Accounting Practices on Current Assets,
6	Accounting Practices on Fixed Assets,
7	Uniform Chart Of Accounts in Turkey
8	Midterm
9	Accounting Practices on Current Liabilities and Long-Term Debt,
10	Accounting Practices on Equity,
11	Period-End Closing Procedures,
12	Preperation of Balance Sheet, Income Statement and Other Financial Statements,
13	Practices,
14	International Financial Reporting Standards,
15	International Financial Reporting Standards,
16	Final exam

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Text Book / Material / Recommended Resources

Süleyman Yükçü, Vergi Kanunları ve Tekdüzene Göre Finansal Muhasebe ve Dönem Sonu İşlemleri, İzmir: Anadolu Matbaacılık, 2002. -Süleyman Yükçü, Türker SUSMUŞ vd., Sekizinci Sanat: Muhasebe ve Uygulamaları, İzmir: Anadolu Matbaası, 2002.

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Planned Learning Activities and Teaching Methods

Activities are given in detail in the sections of "Assessment Methods and Criteria" and "Workload Calculation".

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Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
Total		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
Total		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60

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Work Pacement(s)

None

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Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	2	2
Final Examination	1	2	2
Attending Lectures	16	3	48
Seminar	2	1	2
Self Study	16	5	80
Individual Study for Homework Problems	10	5	50
Individual Study for Mid term Examination	15	4	60
Individual Study for Final Examination	15	4	60
Total Work Load (hours)			304

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Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11
LO 1	5			5					5	5
LO 2	5			5					5	5
LO 3	5			5					5	5