International Trade | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | MUHD102 | ||||||||
Course Name: | Financial Accounting | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Dr.Öğr.Üyesi İLKER CALAYOĞLU | ||||||||
Course Lecturer(s): |
Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN Assoc. Prof. HÜSEYİN MERT Dr.Öğr.Üyesi İLKER CALAYOĞLU |
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Course Assistants: |
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. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | • Explain the content of the course. • Identifies the business. • Define accounting. • Establishes relationships with accounting by listing business functions and management functions | The source, notes and presentations of the instructor |
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) | • 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. |
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 | Topics covered in the course will be repeated |
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 |
Course Notes / Textbooks: | Ders Hocasının Kaynakları Notları |
References: | Ders Hocasının sunumları |
Learning Outcomes | 1 |
2 |
4 |
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Program Outcomes | ||||||||
1) explain the essential body of knowledge in the area of international trade, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models. | ||||||||
2) employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions. | ||||||||
3) integrate the theories of international trade with the real life functions in changing global business world and interpret the major recent developments in the world trading system and also be able to evaluate interaction between economic development and foreign trade. | ||||||||
4) have the vision of international business and trade system, and also have knowledge of the logistics management associated with foreign trade and also explain foreign trade financing products and services that are issue of foreign trade, insurance and risks | ||||||||
5) discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures. | ||||||||
6) define the features and property of products and services that are the subjects of foreign trade, quality and standards in national and international level. | ||||||||
7) communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of international trade | ||||||||
8) recognize the major instruments of trade policy such as tariffs, non-tariff barriers, state aids, international agreements, international organizations and institutions, e-trade, and their effects on foreign trade policy. | ||||||||
9) identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | explain the essential body of knowledge in the area of international trade, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models. | |
2) | employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions. | 5 |
3) | integrate the theories of international trade with the real life functions in changing global business world and interpret the major recent developments in the world trading system and also be able to evaluate interaction between economic development and foreign trade. | 4 |
4) | have the vision of international business and trade system, and also have knowledge of the logistics management associated with foreign trade and also explain foreign trade financing products and services that are issue of foreign trade, insurance and risks | 4 |
5) | discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures. | 5 |
6) | define the features and property of products and services that are the subjects of foreign trade, quality and standards in national and international level. | 4 |
7) | communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of international trade | 4 |
8) | recognize the major instruments of trade policy such as tariffs, non-tariff barriers, state aids, international agreements, international organizations and institutions, e-trade, and their effects on foreign trade policy. | 4 |
9) | identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society | 4 |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Group study and homework |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Application | |
Individual Project | |
Presentation | |
Reporting | |
Peer Review |
Semester Requirements | Number of Activities | Level of Contribution |
Committee | 1 | % 0 |
Quizzes | 1 | % 10 |
Homework Assignments | 1 | % 0 |
Project | 1 | % 0 |
Midterms | 1 | % 30 |
Final | 1 | % 50 |
Kanaat Notu | 1 | % 10 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 50 | |
PERCENTAGE OF FINAL WORK | % 50 | |
total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Study Hours Out of Class | 16 | 122 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 197 |