FACULTY OF BUSINESS
Department of Logistics Management
SOCIAL MEDIA
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 | Problem SolvingLecture / Presentation | |||||
| 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. |
|
|
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 | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 1 |
| 2 | Overview of the Accounting Environment | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 1 |
| 3 | Financial Statements and Underlying Accounting Concepts | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 2 |
| 4 | Financial Statements and Underlying Accounting Concepts | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 2 |
| 5 | Completing the Accounting Cycle - Preparation of single entity financial statements | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 3 |
| 6 | Completing the Accounting Cycle - Preparation of single entity financial statements | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 3 |
| 7 | Merchandise Transactions | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 4 |
| 8 | Inventories | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 5 |
| 9 | Current Assets and Current Liabilities | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 7&8 |
| 10 | Current Assets and Current Liabilities | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 7&8 |
| 11 | Measures of Operating Capacity - Non-Current Assets | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 10 |
| 12 | Long Term Liabilities and Equity | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 11&12 |
| 13 | Financial Statements and basic analysis | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 14 |
| 14 | Financial Statements and basic analysis | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill Chapter 14 |
| 15 | Review of the Semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | Şımga-Muğan, C., Hoşal-Akman, N. (2012), Principles of Financial Accounting, 5th Edition, McGraw-Hill, ISBN 9780077145934 |
| Suggested Readings/Materials | http://highered.mcgraw-hill.com/sites/0077138058/information_center_view0/book_preface.html Williams, J.R., Haka, S.F., Better, M.S., Carcello, J.V. (2018), Financial & Managerial Accounting. The basis for business decisions, 18th Edition, McGraw-Hill Education, ISBN 9781259922183 (Online book and assessment tool) |
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
|
19
|
19
|
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
18
|
18
|
| Final Exam |
1
|
27
|
27
|
| 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 |
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| 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 |
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| 3 | To be able to participate in the sector-related communication networks and improve professional competencies within the business sector |
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| 4 | To be able to use necessary software, information and communication technologies in the fields of logistics management and supply chain |
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| 5 | To be able to understand and utilize the coordination mechanisms and supply chain integration |
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| 6 | To be able to analyze the logistics and supply chain processes using the management science perspective and analytical approaches |
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| 7 | To be able to design, plan and model in order to contribute to decision making within the scope of logistics and supply chains |
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| 8 | To be able to interpret and evaluate the classical and contemporary theories in the field of logistics and supply chains |
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| 9 | To be able to conduct projects and participate in teamwork in the field of logistics and supply chains |
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| 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
SOCIAL MEDIA
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