ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
| Business Administration (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: |
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| Language of instruction: | EN | ||||||||
| 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 ALİNA TARAN | ||||||||
| Course Lecturer(s): |
Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN Öğr.Gör. B.Öğretim Elemanı GÖKTUĞ DUYAR |
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| 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;
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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 |
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| Program Outcomes | |||||||||
| 1) Explain the essential body of knowledge in the area of business administration, 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) Recognize the importance of technological development, especially in information technologies, and utilize them in business administration | |||||||||
| 4) Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking | |||||||||
| 5) Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures | |||||||||
| 6) Fulfill their responsibility in teamwork and projects in businesses, and act as a leader | |||||||||
| 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 business administration | |||||||||
| 8) Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings | |||||||||
| 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 | |||||||||
| 10) Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration | |||||||||
Course - Learning Outcome Relationship
| 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 business administration, 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) | Recognize the importance of technological development, especially in information technologies, and utilize them in business administration | |
| 4) | Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking | |
| 5) | Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures | |
| 6) | Fulfill their responsibility in teamwork and projects in businesses, and act as a leader | |
| 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 business administration | |
| 8) | Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings | |
| 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 | |
| 10) | Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration |
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 | ||