| Course Description |
|
| Course Name |
: |
Uniform Chart of Accounts and implementations |
|
| Course Code |
: |
EMG32 711 |
|
| Course Type |
: |
Compulsory |
|
| Level of Course |
: |
Sub-Level (Undergraduate Degree) |
|
| Year of Study |
: |
1 |
|
| Course Semester |
: |
Fall (16 Weeks) |
|
| ECTS |
: |
6 |
|
| Name of Lecturer(s) |
: |
Asst.Prof.Dr. ELİF NURSUN DEMİRCİOĞLU
|
|
| Learning Outcomes of the Course |
: |
Definition of General Principles, Basic Accounting Concepts and Financial Statements
Identification of assets in the Uniform Chart of Accounts
Identification of liabilities in the Uniform Chart of Accounts
Defination of income statement and cost accounts
Arranging income statement
|
|
| Mode of Delivery |
: |
Distant |
|
| Prerequisites and Co-Prerequisites |
: |
None |
|
| Recommended Optional Programme Components |
: |
none |
|
| Aim(s) of Course |
: |
Purpose of this course, describe in details of accounts within the framework of the Unified Accunting System. |
|
| Course Contents |
: |
Unified Accunting System and current aplications in the companies |
|
| Language of Instruction |
: |
Turkish |
|
| Work Place |
: |
2. block |
|
|
Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
|
1 |
General Principles, Basic Accounting Concepts |
Genel Muhasebe İlkeler ve Uygulamalar |
Presentation, question solution |
|
2 |
Financial Statements |
Genel Muhasebe İlkeler ve Uygulamalar |
Presentation, question solution |
|
3 |
Assets: liquid assets |
Genel Muhasebe İlkeler ve Uygulamalar |
Presentation, question solution |
|
4 |
Assets: Marketable securities |
Genel Muhasebe İlkeler ve Uygulamalar |
Presentation, question solution |
|
5 |
Assets: Trade receivables and other receivables |
Genel Muhasebe İlkeler ve Uygulamalar: |
Presentation, question solution |
|
6 |
Assets: Inventories |
Genel Muhasebe İlkeler ve Uygulamalar: |
Presentation, question solution |
|
7 |
Assets: Prepaid expences and income accruals |
Genel Muhasebe İlkeler ve Uygulamalar: |
Presentation, question solution |
|
8 |
midterm exam |
exam preparation |
measuring and evaluation |
|
9 |
Assets: Financial fixed assets and tangible fixed assets
|
Genel Muhasebe İlkeler ve Uygulamalar: |
Presentation, question solution |
|
10 |
Assets: Intangible assets and assets subject to amortization |
Genel Muhasebe İlkeler ve Uygulamalar: |
Presentation, question solution |
|
11 |
Liabilities: Short term and long term financial liabilities |
Genel Muhasebe İlkeler ve Uygulamalar: |
Presentation, question solution |
|
12 |
Liabilities: Short term and long term trade payables |
Genel Muhasebe İlkeler ve Uygulamalar: |
Presentation, question solution |
|
13 |
Liabilities: Advanced received, taxes payable and other fiscal liabilities, provisions for liabilities and expences |
Genel Muhasebe İlkeler ve Uygulamalar: |
Presentation, question solution |
|
14 |
Liabilities: Income relating to future months and expence accruals |
Genel Muhasebe İlkeler ve Uygulamalar: |
Presentation, question solution |
|
15 |
Liabilities: shareholders equity,
Income statemment and cost accounts |
Genel Muhasebe İlkeler ve Uygulamalar: |
Presentation, question solution |
|
16/17 |
final exam |
exam preparation |
measuring and evaluation |
|
|
| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Using the basic techniques of financial analysis to achieving the best result. |
5 |
|
2 |
Combining the application of the methods of business management and accounting methods. |
5 |
|
3 |
Research on the science of accounting, to form the basis for the decision-making process. |
4 |
|
4 |
An understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. |
5 |
|
5 |
Listing and description of the basic theoretical models of existing accounting and new systems in literature and remark the intended use of these; explain of each model and / or system of the weak and strong aspects. |
3 |
|
6 |
The ability to identify, research and analyze accounting, auditing and tax issues. |
3 |
|
7 |
The explanation of how to interpret the results obtained from the application of the models in the accounting discipline. |
5 |
|
8 |
An understanding of the legal and ethical issues faced by the accounting profession. |
5 |
|
9 |
To provide leadership as an individual and / or team and take responsibility in fulfilling the necessary work to actively manage the accounting process. |
5 |
|
10 |
In recognition of the need for lifelong learning and continuous self-renewal tracking the latest developments in the field of accounting. |
5 |
|
11 |
A new field of accounting, use of different sources under the rules of the academic, synthesize the information obtained and present effectively. |
4 |
|
12 |
The ability to communicate orally and in writing. |
3 |
|
13 |
Practices and methods of inquiry, if he considers it necessary to develop and implement new ways of working. |
3 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
|
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