| Course Objectives: |
The aim of this course is to enable students to learn the fundamental concepts and principles of accounting; to record business transactions in accordance with the accounting system; and to prepare and interpret financial statements (such as the balance sheet and income statement). In addition, the course aims to ensure that students are familiar with the preparation of financial reports in compliance with accounting standards and can use the information obtained effectively in business decision-making processes. |
| Course Content: |
Definition, Types, Importance, and Basic Concepts of Accounting, Accounting Equation, Balance Sheet and Its Principles, Income Statement and Its Principles
Financial Statements, Formats and Sections of the Balance Sheet and Income Statement, Concept of Account, Documents and Ledgers Used in Accounting, Chart of Accounts, Record Keeping in Accounting / Journal Entry, Current Assets / Cash and Cash Equivalents / Receivables, Current Assets / Inventories, Non-Current Assets / Financial Fixed Assets, Non-Current Assets / Tangible Fixed Assets, Liabilities / Financial and Trade Payables, Equity Accounts / Capital and Reserves, Income Statement Accounts / Revenues and Expenses Preparation of Year-End Financial Statements
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Course Learning Outcomes (CLOs) are those describing the knowledge, skills and competencies that students are expected to achieve upon successful completion of the course. In this context, Course Learning Outcomes defined for this course unit are as follows:
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| Knowledge
(Described as Theoritical and/or Factual Knowledge.)
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1) Learns accounting and the fundamental concepts of accounting.
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2) Learns to prepare the balance sheet and income statement, as well as their principles, types of accounts, and recording methods.
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3) Learns the functioning of accounts, the accounting system, the use of chart of accounts, and the operation of asset-liability and revenue-expense accounts.
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| Skills
(Describe as Cognitive and/or Practical Skills.)
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1) Acquires the ability to perform accounting transactions independently.
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| Competences
(Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.)
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1) Completes accounting transactions and performs end-of-period and closing entries.
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2) Acquires the ability to prepare the balance sheet and income statement.
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| Week |
Subject |
Materials Sharing * |
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Related Preparation |
Further Study |
| 1) |
Introduction to Financial Accounting, Definition of Accounting, Types of Accounting |
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| 2) |
Accounting Equation, Balance Sheet, and the Concept of Accounts |
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| 3) |
Cash and Cash Equivalents and Marketable Securities |
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| 4) |
Trade and Other Receivables
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| 5) |
Inventories and Other Current Assets |
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| 6) |
Tangible and Intangible Non-Current Assets |
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| 7) |
Exercises and Applications |
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| 8) |
Midterm |
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| 9) |
Short-Term and Long-Term Liabilities |
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| 10) |
Equity |
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| 11) |
Income Statement Accounts |
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| 12) |
Inventory and Valuation |
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| 13) |
Closing of Accounts |
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| 14) |
Preparation of Year-End Financial Statements |
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| Course Notes / Textbooks: |
Ders Kitabı:
Nihat Küçüksavaş, Finansal Muhasebe, Beta Yayınları.
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| References: |
Yardımcı Kaynaklar:
* Gülümser Ünkaya ve Sinan Aslan, Tekdüzen Hesap Planına Göre Finansal Muhasebe, Beta Yayınları.
* Yunus Kishalı, Selman Erden ve Sadi Işıklar, Finansal Muhasebe, Türkmen Kitapevi.
* Yaser Gülsoy, Genel Muhasebe Uygulamaları, Ekin Basım.
* Orhan Sevilengül, Genel Muhasebe, Gazi Kitapevi.
* İbrahim Lazol, Genel Muhasebe, Ekin Basım.
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Programme Learning Outcomes |
Contribution Level (from 1 to 5) |
| 1) |
Explain the fundamental concepts, historical development, and theoretical framework of graphic design. |
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| 2) |
Define typography, color theory, and composition principles in visual communication design. |
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| 3) |
Evaluate the social, cultural, and ethical aspects of graphic design to develop an interdisciplinary perspective. |
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| 4) |
Develop original and innovative design solutions using creative problem-solving methods. |
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| 5) |
Apply visual hierarchy, perception psychology, and user experience (UX) principles to design for international markets. |
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| 6) |
Effectively use digital tools and design software to produce professional graphic design work. |
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| 7) |
Take responsibility in international graphic design projects individually or within a team to develop creative solutions. |
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| 8) |
Manage graphic design projects and plan processes while applying a professional work discipline. |
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| 9) |
Continuously improve by following global innovations, technologies, and methodologies in graphic design. |
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| 10) |
Adopt intercultural design principles to create visual solutions for global audiences. |
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| 11) |
Develop design solutions that are culturally sensitive, ethically appropriate, and sustainable. |
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| 12) |
Work independently or participate in teamwork within graphic design processes. |
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| WORKLOAD OF TEACHING & LEARNING ACTIVITIES |
| Teaching & Learning Activities |
# of Activities per semester |
Duration (hour) |
Total Workload |
| Course |
14 |
3 |
42 |
| Laboratory |
0 |
0 |
0 |
| Application |
0 |
0 |
0 |
| Special Course Internship (Work Placement) |
0 |
0 |
0 |
| Field Work |
0 |
0 |
0 |
| Study Hours Out of Class |
8 |
2 |
16 |
| Presentations / Seminar |
0 |
0 |
0 |
| Project |
0 |
0 |
0 |
| Homework Assignments |
3 |
3 |
9 |
| Total Workload of Teaching & Learning Activities |
- |
- |
67 |
| WORKLOAD OF ASSESMENT & EVALUATION ACTIVITIES |
| Assesment & Evaluation Activities |
# of Activities per semester |
Duration (hour) |
Total Workload |
| Quizzes |
3 |
1 |
3 |
| Midterms |
1 |
36 |
36 |
| Semester Final Exam |
1 |
47 |
47 |
| Total Workload of Assesment & Evaluation Activities |
- |
- |
86 |
| TOTAL WORKLOAD (Teaching & Learning + Assesment & Evaluation Activities) |
153 |
| ECTS CREDITS OF THE COURSE (Total Workload/25.5 h) |
6 |