Accounting and Auditing
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD102

Course Name:

Financial Accounting

Course Semester:

Spring

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 İLKER CALAYOĞLU

Course Lecturer(s):

Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN
Assoc. Prof. HÜSEYİN MERT
Dr.Öğr.Üyesi İLKER CALAYOĞLU

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) Acquiring the theoretical knowledge of the course
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) Lecture;discussion and problem solving
2) 3.1) • Types and contents of budgeting
Field Specific Competence
1) 2.1) • Explains and discusses basic information source in financial accounting
2) • Evaluates the basic nature of cost accounting concepts, classifications and declarations • Identifies key factors affecting cost management and profitability of companies
Competence to Work Independently and Take Responsibility

Lesson Plan

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

Sources

Course Notes / Textbooks:	Ders Hocasının Kaynakları Notları
References:	Ders Hocasının sunumları

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2			4
Program Outcomes
1) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.
7) To be able to use the computer and the required package program.
9) To be conscious about business ethics and social responsibility.
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting	5
2)	Preparation and interpretation of financial statements in accordance with the standards	5
3)	Management of financial data	5
4)	The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.	5
5)	Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.	5
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5
7)	To be able to use the computer and the required package program.	5
9)	To be conscious about business ethics and social responsibility.	5
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	5

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Application
Individual Project
Presentation
Reporting
Peer Review

Assessment & Grading

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

Workload and ECTS Credit Grading

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