GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
FINANCIAL ACCOUNTING/ISLE114
Course Title: FINANCIAL ACCOUNTING
Credits 3 ECTS 5
Semester 4 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Dr. HALİM ERGEN
 -- WEB SITE(S) OF LECTURER(S)
  http://websitem.gazi.edu.tr/site/ergenh
 -- EMAIL(S) OF LECTURER(S)
  ergenh@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Defines the basic concepts of accounting.
Gains knowledge about the function of accounting.
Understands the rules of the functioning of asset and liability accounts.
Lerns the principles related to regulate the balance sheet and income statement
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Definition of accounting, the historical development, scope, accounting departments, basic concepts of accounting, generally accepted accounting princ
2. Week  The concept of the balance sheet, balance sheet definition, the basic equality of the balance sheet, balance sheet impact of the financial transaction
3. Week  Examples of the balance sheet provides the basic equivalence, accountability concept, the account description, shape, statements related to the accoun
4. Week  Examples of assets and liabilities and operating characteristics
5. Week  Financial transactions, recording methods, recording method for double-sided, double-sided recording rules and steps of the method of operation, regul
6. Week  Continue the method of double-sided record, record book, journal, general ledger records, monthly Preparation Trial Balance
7. Week  Continue the method of double-sided record, period-end inventory procedures, precise balance, end of period balance sheet and income statement, the im
8. Week  Midterm Exam
9. Week  Monitoring the common characteristics of assets, asset monitoring in terms of location, legal restrictions on the utilization of the asset monitoring
10. Week  Current assets; Marketable securities (securities, monitoring, variable-income securities, fixed income securities, other securities)
11. Week  Current assets; Marketable securities (securities, monitoring, variable-income securities, fixed income securities, other securities)
12. Week  Current assets; Marketable securities (securities, monitoring, variable-income securities, fixed income securities, other securities)
13. Week  Receivables, trade receivables, other receivables
14. Week   An overview
15. Week   An overview
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration
 -- WORK PLACEMENT(S)
  none
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
14
3
42
 Practising Hours of Course Per Week
0
 Reading
10
3
30
 Searching in Internet and Library
10
3
30
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
2
4
8
 Final and Studying for Final
2
4
8
 Other
2
4
8
 TOTAL WORKLOAD: 
126
 TOTAL WORKLOAD / 25: 
5.04
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having the professional expertise and skills on theoretical and practical aspects of organization and management, political science, sociology, law, urbanization and environmental politics.X
2Having qualities for professional competence in order to work in career fields such as district governor, the administrative judge, inspector or assistant specialist in public institutions and organizations, the private sector and civil society organizations.X
3Having knowledge about other disciplines such as economics, management, accounting, international relations and law related to public administration.X
4Having the ability to act in accordance with the social, scientific, cultural and ethical values in the fields of public administration and apply the gained knowledge and the skills to social and working life.X
5Having skills about foreign language, information systems and basic computer programs related to the field in academic and working life.X
6Learning the basic concepts, historical and current developments in terms of global, national, regional levels and Turkey in particular.X
7Having the ability to access, analyze and interpret the written and visual sources concerning public administration.X
8Having knowledge and information about public administration to be included in teamwork in the national and international projects.X
9Having knowledge and skills about understanding and interpreting the events that shape or influence Turkish political, social and economic structure.X
10Analyzing the management structures and the developments in management systems of different countries.X
11Having information about the basic features and development of public and private law and the Turkish judicial system.X
12Having the ability to analyze the political events in the world and in Turkey.X
13Having the ability to learn the basic concepts, scientific methods, research techniques and new approaches in sociology and to interpret the social events in general and Turkey in particular.X