SECTION I: GENERAL INFORMATION ABOUT THE COURSE

Course Code	Course Name	Year	Semester	Theoretical	Practical	Credit	ECTS
ISL6206	Financial Accounting	2	Spring	3	0	3	6

Course Type :	University Elective
Cycle:	Bachelor      TQF-HE:6. Master`s Degree      QF-EHEA:First Cycle      EQF-LLL:6. Master`s Degree
Language of Instruction:	Turkish
Prerequisities and Co-requisities:	N/A
Mode of Delivery:	Face to face
Name of Coordinator:	Profesör Dr. İLKER KIYMETLİ ŞEN
Dersin Öğretim Eleman(lar)ı:	Profesör Dr. İLKER KIYMETLİ ŞEN
Dersin Kategorisi:	Competency Development (University Elective)

SECTION II: INTRODUCTION TO THE COURSE

Course Objectives & Content

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

Course Learning Outcomes (CLOs)

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:

Knowledge (Described as Theoritical and/or Factual Knowledge.)

1) Learns accounting and the fundamental concepts of accounting.

2) Learns to prepare the balance sheet and income statement, as well as their principles, types of accounts, and recording methods.

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.

Skills (Describe as Cognitive and/or Practical Skills.)

1) Acquires the ability to perform accounting transactions independently.

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.)

1) Completes accounting transactions and performs end-of-period and closing entries.

2) Acquires the ability to prepare the balance sheet and income statement.

Weekly Course Schedule

Week	Subject	Materials Sharing *
		Related Preparation	Further Study
1)	Introduction to Financial Accounting, Definition of Accounting, Types of Accounting
2)	Accounting Equation, Balance Sheet, and the Concept of Accounts
3)	Cash and Cash Equivalents and Marketable Securities
4)	Trade and Other Receivables
5)	Inventories and Other Current Assets
6)	Tangible and Intangible Non-Current Assets
7)	Exercises and Applications
8)	Midterm
9)	Short-Term and Long-Term Liabilities
10)	Equity
11)	Income Statement Accounts
12)	Inventory and Valuation
13)	Closing of Accounts
14)	Preparation of Year-End Financial Statements

*These fields provides students with course materials for their pre- and further study before and after the course delivered.

Recommended or Required Reading & Other Learning Resources/Tools

Course Notes / Textbooks:	Ders Kitabı: Nihat Küçüksavaş, Finansal Muhasebe, Beta Yayınları.
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.

DERS ÖĞRENME ÇIKTILARI - PROGRAM ÖĞRENME ÇIKTILARI İLİŞKİSİ

Contribution of The Course Unit To The Programme Learning Outcomes

Ders Öğrenme Çıktıları (DÖÇ)	1	2	3	4	5	6
Program Öğrenme Çıktıları (PÖÇ)
1) Can explain the fundamental concepts, theories, and models of public relations and advertising.
2) Can define ethical rules, legal regulations, and professional standards in the field of public relations, communication and advertising.
3) Can analyze the social, cultural, economic, and political contexts of public relations, media and advertising.
4) Can develop public relations and advertising campaigns through target audience analysis.
5) Can create innovative communication solutions using traditional and digital media tools.
6) Can evaluate public relations and advertising strategies by conducting effectiveness analysis.
7) Can take responsibility in public relations and advertising projects both individually and in team settings.
8) Can utilize leadership and decision-making skills when determining public relations and advertising strategies.
9) Can follow new trends and technological developments in public relations and advertising.
10) Can generate knowledge in the field of public relations and advertising by using research and analytical skills.
11) Can act in accordance with ethical and social responsibility principles in public relations and advertising.
12) Can plan and implement crisis management, reputation management, and brand management processes.
13) Can establish effective verbal and written communication in public relations and advertising processes.
14) Can develop professional relationships in multicultural and global communication contexts.
15) Can develop digital strategies in public relations and advertising using new media tools.

SECTION III: RELATIONSHIP BETWEEN COURSE UNIT AND COURSE LEARNING OUTCOMES (CLOs)

Level of Contribution of the Course to PLOs

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

	Programme Learning Outcomes	Contribution Level (from 1 to 5)
1)	Can explain the fundamental concepts, theories, and models of public relations and advertising.
2)	Can define ethical rules, legal regulations, and professional standards in the field of public relations, communication and advertising.
3)	Can analyze the social, cultural, economic, and political contexts of public relations, media and advertising.
4)	Can develop public relations and advertising campaigns through target audience analysis.
5)	Can create innovative communication solutions using traditional and digital media tools.
6)	Can evaluate public relations and advertising strategies by conducting effectiveness analysis.
7)	Can take responsibility in public relations and advertising projects both individually and in team settings.
8)	Can utilize leadership and decision-making skills when determining public relations and advertising strategies.
9)	Can follow new trends and technological developments in public relations and advertising.
10)	Can generate knowledge in the field of public relations and advertising by using research and analytical skills.
11)	Can act in accordance with ethical and social responsibility principles in public relations and advertising.
12)	Can plan and implement crisis management, reputation management, and brand management processes.
13)	Can establish effective verbal and written communication in public relations and advertising processes.
14)	Can develop professional relationships in multicultural and global communication contexts.
15)	Can develop digital strategies in public relations and advertising using new media tools.

SECTION IV: TEACHING-LEARNING & ASSESMENT-EVALUATION METHODS OF THE COURSE

Teaching & Learning Methods of the Course

(All teaching and learning methods used at the university are managed systematically. Upon proposals of the programme units, they are assessed by the relevant academic boards and, if found appropriate, they are included among the university list. Programmes, then, choose the appropriate methods in line with their programme design from this list. Likewise, appropriate methods to be used for the course units can be chosen among those defined for the programme.)

Teaching and Learning Methods defined at the Programme Level	Teaching and Learning Methods Defined for the Course
Lectures
Discussion
Case Study
Problem Solving
Demonstration
Views
Reading
Homework
Course Conference
Brain Storming
Questions Answers
Individual and Group Work
Active Participation in Class

Assessment & Evaluation Methods of the Course

(All assessment and evaluation methods used at the university are managed systematically. Upon proposals of the programme units, they are assessed by the relevant academic boards and, if found appropriate, they are included among the university list. Programmes, then, choose the appropriate methods in line with their programme design from this list. Likewise, appropriate methods to be used for the course units can be chosen among those defined for the programme.)

Aassessment and evaluation Methods defined at the Programme Level	Assessment and Evaluation Methods defined for the Course
Midterm
Final Exam
Quiz
Active Participation in Class

Contribution of Assesment & Evalution Activities to Final Grade of the Course

Measurement and Evaluation Methods	# of practice per semester	Level of Contribution
Quizzes	1	% 15.00
Midterms	1	% 35.00
Semester Final Exam	1	% 50.00
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
Total		% 100

SECTION V: WORKLOAD & ECTS CREDITS ALLOCATED FOR THE COURSE

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