| Teaching Staff
|
Öğr.Gör.Ömer EKEN |
| Language of Instruction |
Türkçe (Turkish) |
| Type Of Course |
Elective |
| Prerequisites |
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| Recommended Optional Programme Component |
|
| Course Objectives |
The aim of this lecture is providing knowledge on operation of balance sheet accounts, relation between balance sheet table account and income statement account, commercial books and keeping balance sheet and income statement. |
| Course Content |
In this course reserving, classifying, summarizing and reporting the transactions of enterprises will be examined. |
| Learning Outcomes (LO) |
Understanding the principles of literature and legal regulations of accounting
Gaining the ability to understand the relationship between balance sheet and income statement accounts
Gaining the ability to keep commercial books
Gaining the ability to prepare balance sheet and income statement
|
| Mode of Delivery |
Face to face |
| Course Outline |
| Week |
Topics |
| 1. Week |
Liquid assets, securities, trade receivables |
| 2. Week |
Definition and scope of inventories – VAT accounts in inventory movements |
| 3. Week |
Methods of observation of inventories |
| 4. Week |
Relationship between inventory accounts and income statement |
| 5. Week |
Accrual of income and expenses regarding upcoming months |
| 6. Week |
Operation of VAT accounts |
| 7. Week |
Definition and scope of financial fixed assets and tangible fixed assets |
| 8. Week |
MIDTERM EXAM |
| 9. Week |
Depreciation transactions |
| 10. Week |
Intangible fixed assets |
| 11. Week |
Financial and commercial debts |
| 12. Week |
Long-term liability accounts |
| 13. Week |
Equity accounts |
| 14. Week |
General operations, balance sheet and income statement |
|
| Assessment |
| |
Percentage(%) |
| Mid-term (%) |
40 |
| Quizes (%) |
|
| Homeworks/Term papers (%) |
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| Practice (%) |
|
| Labs (%) |
|
| Projects/Field Work (%) |
|
| Seminars/Workshops (%) |
|
| Final (%) |
60 |
| Other (%) |
|
| Total(%) |
100 |
|
| Course Book (s) and/or References |
Accounting textbooks, Decree on the Application of Accounting System |
| Work Placement(s) |
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| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
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