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Department of Logistics Management
BA 221 | Course Introduction and Application Information
| Course Name |
Financial Accounting
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
BA 221
|
Fall
|
3
|
0
|
3
|
5
|
| Prerequisites |
None
|
|||||
| Course Language |
English
|
|||||
| Course Type |
Required
|
|||||
| Course Level |
First Cycle
|
|||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | DiscussionProblem SolvingLecture / Presentation | |||||
| National Occupation Classification | - | |||||
| Course Coordinator | ||||||
| Course Lecturer(s) | ||||||
| Assistant(s) | ||||||
| Course Objectives | This course introduces students to actual accounting practices and technics. The real focus of the course is covering the meaning of accounting information and how decision-makers use this information. Throughout this course, students will be provided with financial accounting concepts to give an understanding of how accounting information is made available for those who may be a manager at any level. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | This course is designed as an introductory accounting course in which the aim is to initiate the students in the use and preparation of financial statements. As aspiring managers, the students need to recognize the need for accounting principles, procedures, and financial statements in the decision-making process of companies. In doing so, the topics covered include the basic accounting principles, recording process, and tools to prepare and analysis of the financial statements. |
| Related Sustainable Development Goals |
|
|
|
Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Management Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Related Preparation |
| 1 | Introduction to Accounting and Overview of the Accounting Environment | Chapter 1 – Accounting Information for Decision Making |
| 2 | Financial Statements and Underlying Accounting Concepts | IFRS Conceptual Framework Chapter 2 – Basic Financial Statements |
| 3 | Financial Statements and Underlying Accounting Concepts | IFRS Conceptual Framework Chapter 2 – Basic Financial Statements |
| 4 | Capturing Economic Events | Chapter 3 – The Accounting Cycle: Capturing Economic Events |
| 5 | Capturing Economic Events | Chapter 3 – The Accounting Cycle: Capturing Economic Events |
| 6 | Accruals and Deferrals | Chapter 4 – The Accounting Cycle: Accruals and Deferrals |
| 7 | Closing Temporary Accounts and Reporting Financial Results | Chapter 5 – The Accounting Cycle: Reporting Financial Results |
| 8 | Merchandising Activities | Chapter 6 – Merchandising Activities |
| 9 | Midterm Exam | |
| 10 | Inventories and Cost of Goods Sold | Chapter 8 – Inventories and Cost of Goods Sold |
| 11 | Plant and Intangible Assets | Chapter 9 – Plant and Intangible Assets |
| 12 | Value Added Tax | |
| 13 | Cash Flow Statement | |
| 14 | Basic Financial Statement Analysis | Chapter 14 – Financial Statement Analysis |
| 15 | Semester Review | |
| 16 | Final Exam |
| Course Notes/Textbooks | Williams, J.R., Better, M.S., Smith, K.R. (2024), Financial & Managerial Accounting. The Basis for Business Decisions, 20th Edition, McGraw-Hill Education, ISBN10: 1266850929, ISBN13: 9781266850929 |
| Suggested Readings/Materials | IFRS Conceptual Framework |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments |
1
|
30
|
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
30
|
| Final Exam |
1
|
40
|
| Total |
| Weighting of Semester Activities on the Final Grade |
2
|
60
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
40
|
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
| Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
| Study Hours Out of Class |
14
|
2
|
28
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
0
|
||
| Portfolio |
0
|
||
| Homework / Assignments |
1
|
24
|
24
|
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
17
|
17
|
| Final Exam |
1
|
23
|
23
|
| Total |
140
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
|||||
|
1
|
2
|
3
|
4
|
5
|
|||
| 1 |
To be able to analyze complex problems in the field of logistics and supply chains |
-
|
-
|
-
|
X
|
-
|
|
| 2 |
To be able to have good knowledge of sector related market leaders, professional organizations, and contemporary developments in the logistics sector and supply chains |
-
|
-
|
-
|
-
|
-
|
|
| 3 |
To be able to participate in the sector-related communication networks and improve professional competencies within the business sector |
-
|
-
|
-
|
-
|
-
|
|
| 4 |
To be able to use necessary software, information and communication technologies in the fields of logistics management and supply chain |
-
|
-
|
-
|
-
|
-
|
|
| 5 |
To be able to understand and utilize the coordination mechanisms and supply chain integration |
-
|
-
|
X
|
-
|
-
|
|
| 6 |
To be able to analyze the logistics and supply chain processes using the management science perspective and analytical approaches |
-
|
-
|
-
|
-
|
-
|
|
| 7 |
To be able to design, plan and model in order to contribute to decision making within the scope of logistics and supply chains |
-
|
-
|
X
|
-
|
-
|
|
| 8 |
To be able to interpret and evaluate the classical and contemporary theories in the field of logistics and supply chains |
-
|
-
|
-
|
-
|
-
|
|
| 9 |
To be able to conduct projects and participate in teamwork in the field of logistics and supply chains |
-
|
-
|
-
|
-
|
-
|
|
| 10 |
To be able to have an ethical perspective and social responsiveness when making and evaluating decisions. |
-
|
-
|
-
|
-
|
-
|
|
| 11 |
To be able to collect data in the area of logistics and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1). |
-
|
-
|
-
|
-
|
-
|
|
| 12 |
To be able to speak a second foreign at a medium level of fluency efficiently. |
-
|
-
|
-
|
-
|
-
|
|
| 13 |
To be able to relate the knowledge accumulated throughout human history to their field of expertise. |
-
|
-
|
-
|
-
|
-
|
|
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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