Genetics and Bioengineering (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

ACCA102

Course Name:

Financial Accounting

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	7

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Dr.Öğr.Üyesi ALİNA TARAN

Course Lecturer(s):

Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN
Öğr.Gör. B.Öğretim Elemanı
GÖKTUĞ DUYAR

Course Assistants:

Course Objective and Content

Course Objectives:

It is tought that what basic accounting information is - the concept of accounts, assets, liabilities, profits and equity concepts and preparation of the Basic Financial Statements. Students in this way can be prepared for financial analysis and interpretation of financial statements.

Course Content:

Definition and functions of accounting; principles of developments of accounts; groups and classification of accounts; balance sheet; accounting books; explain accounting plan; accounting records and financial transactions of short-term assets; accounting records and financial transactions of long-term assets; accounting records and financial transactions of short-term liabilities; accounting records and financial transactions of long-term liabilities; accounting records and financial transactions of equity; case study.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Having theoretical knowledge
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) Theoretical knowledge
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Course content • Business definition • Definition of accounting • Relationship between business functions and accounting • Relationship between management functions and accounting	Repeating the subjects described in the course.
2)	• Definition of balance sheet • Equity of the balance sheet • Financial transactions and effects on the balance sheet	Repeating the subjects described in the course.
3)	• Account concept • Operation of accounts • Uniform account plan	Repeating the subjects described in the course.
4)	• Çift taraflı kayıt sistemi • Mali karakterli işlem belgeleri • Yevmiye kaydı • Büyük defter kaydı	Repeating the subjects described in the course.
5)	• Accounts receivable • Trade receivables and other receivables • Journal and large book record	Repeating the subjects described in the course.
6)	financial Accounting	Suggested resources
7)	• Stock concept • Stock account operation • Journal and large book record	Repeating the subjects described in the course.
8)	• Define and classify short-term foreign sources	Repeating the subjects described in the course.
9)	• Long-term liabilities • Trade payables • Journal and large book record	Repeating the subjects described in the course.
10)	• Equity • Capital reserves and profit reserves • Journal and large book record	Repeating the subjects described in the course.
11)	• Financial transactions with fixed assets	Topics covered in the course will be repeated
12)	• Income statement features • Income statement accounts • Income statement	Topics covered in the course will be repeated
13)	• Inventory • Accurate trial • Balance Sheet	Derste anlatılan konular tekrarlanacak
14)	Monograph	Topics covered in the course will be repeated
15)	Final Exam	Topics covered in the course will be repeated
16)	Final Exam	Topics covered in the course will be repeated

Sources

Course Notes / Textbooks:	Ders hocasının kaynakları, sunumları Williams, J.R., Haka, S.F., Better, M.S., Carcello, J.V. (2021), Financial & Managerial Accounting. The basis for business decisions, 19th Edition, McGraw-Hill Education, New York
References:	ders Hocasının Önereceği kaynaklar Williams, J.R., Haka, S.F., Better, M.S., Carcello, J.V. (2021), Financial & Managerial Accounting. The basis for business decisions, 19th Edition, McGraw-Hill Education, New York

Course-Program Learning Outcome Relationship

Learning Outcomes	1	1
Program Outcomes
1) Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2) The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3) The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4) Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5) Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7) Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8) Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9) Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10) Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11) Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2)	The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3)	The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4)	Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5)	Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6)	The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7)	Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8)	Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9)	Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10)	Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11)	Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Social Activities
Technical Tour
Thesis Preparation
Application (Modelling, Design, Model, Simulation, Experiment etc.)
Case Study
Web Based Learning
Internship/Onsite Practice

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Committee	1	% 0
Application	1	% 0
Homework Assignments	1	% 0
Project	2	% 0
Midterms	1	% 0
Jury	1	% 40
Final	1	% 0
Yeterlilik Sınavı	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 100
PERCENTAGE OF FINAL WORK		% 0
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	0	3	0
Application	0	3	0
Final	0	1	0
Total Workload			0