GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

ACCOUNTING THEORY/4160052

Course Title:	ACCOUNTING THEORY
Credits	3	ECTS	7.5
Semester	1	Compulsory/Elective	Elective

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Prof. Semih Hüseyin TOKAY

-- WEB SITE(S) OF LECTURER(S)

www.gazi.edu.tr/shtokay

-- EMAIL(S) OF LECTURER(S)

shtokay@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Knows the basic concepts related to accounting.
Knows basic accounting theory and can be compared with modern theories.
Learns historical evolution of Accounting literature.

-- 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 include cash and cash equivalents (cash availability, check the size, size banks, money and other liquid assets).
11. Week	Rotating continue varlıklar'a; Marketable securities (securities, monitoring, variable-income securities, fixed income securities, other securities
12. Week	Rotating continue varlıklar'a; 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

AKDOĞAN, Nalan ve AYDIN, Hamdi, Muhasebe Teorileri, Gazi Kitabevi.

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration, Practise

-- WORK PLACEMENT(S)

None

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	50
Assignment	0	0
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		50
Contribution of Final Examination to Overall Grade		50

-- 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	14	3	42
Searching in Internet and Library	14	3	42
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	14	3	42
TOTAL WORKLOAD:			184
TOTAL WORKLOAD / 25:			7.36
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1						X
2						X
3						X
4				X
5					X
6					X
7						X
8				X
9			X
10				X
11			X
12			X
13					X
14					X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR