| Code: İŞLD625 |
Course Title: ADVANCED FINANCIAL ACCOUNTING |
Theoretical+Practice: 3+0 |
ECTS: 6 |
|
| Year/Semester of Study |
1 / Fall Semester |
| Level of Course |
3rd Cycle Degree Programme |
| Type of Course |
Optional |
| Department |
BUSINESS MANAGEMENT (PHD) |
| Pre-requisities and Co-requisites |
None |
| Mode of Delivery |
Face to Face |
| Teaching Period |
14 Weeks |
| Name of Lecturer |
AHMET TANÇ (atanc@nevsehir.edu.tr) |
| Name of Lecturer(s) |
ŞÜKRAN GÜNGÖR TANÇ, |
| Language of Instruction |
Turkish |
| Work Placement(s) |
None |
| Objectives of the Course |
| To monitor the financial situation of enterprises to control, manage and to shed light on the decisions, officials of the recording of commercial transactions and reporting of transactions directed to be done is to teach. For this purpose the first students will be taught the basic rules of logic and accounting. At the end of the course each student a commercial transaction, which is aimed to make the accounting record. This course is in harmony with General Accounting II course. |
| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Be able to explain the basic accounting concepts and principles. |
PO-2 The candidate will learn the different perspectives about numerous theories, models and paradigms that have developed in business fields such as management and organization, organizational behavior, marketing, finance, accounting, human resources, production management, quantitative methods, and the candidate can gain knowledge and skills to evaluate, interpret and criticize scientific studies and researches,which are presented in various scientific meetings, in these fields.
|
Examination
|
| LO-2 |
Be able to essential qualities make the accounting records. |
PO-3 The candidate can do an original scientific/ academic researches independently or jointly with other researchers in business administration field and other social sciences` fields by using the most recent improvements in research methods, and gain knowledge, skills and responsibility to publish the results of research in books, articles and reports, to present in the scientific environment discussion such as conference and congress.
|
Examination
|
| LO-3 |
Be able to summarize the accounting process. |
PO-14 The candidate will write an original doctoral thesis in business administration field which can be both nationally and internationally recognized, and gain "PhD" title in Business Administration.
|
Examination
|
| LO-4 |
Be able to ın accounting can perform inventory transactions. |
PO-4 The candidate brings new grounds in the field of business administration by providing original scientific studies, and develops a new scientific method or applies to known methods into different fields, and contributes to national and international literature.
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| In this course, accounting development, basic accounting concepts and principles, balance sheet and the basic accounting equation, income statements, accounting concepts and financially qualified process calculates effects on, the accounts, books and documents, double-sided recording method issues will be discussed. It also outlined the accounting process, commercial property accounts recording methods (intermittent and continuous inventory), added value over the account in the functioning of the topics will be discussed. |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
Accounting the development |
Lecture |
| 2 |
Basic accounting concepts and principles |
Lecture |
| 3 |
Statistics and basic accounting equation |
Lecture |
| 4 |
Income Statement |
Lecturing and problem solving |
| 5 |
Accounting concepts and financial impact on the accounts of qualified transactions |
Lecture |
| 6 |
Account Plan, accounting books and documents used in |
Lecture |
| 7 |
Double entry system |
Lecture |
| 8 |
mid-term exam |
|
| 9 |
Accounting Process |
Lecture |
| 10 |
Merchandise Account registration methods |
Lecture |
| 11 |
Intermittent and Continuous inventory methods |
Related Valuation Methods Sample Applications |
| 12 |
Value Added Tax (VAT) accounts |
Lecturing and problem solving |
| 13 |
Accounting process case solution |
Problem solving |
| 14 |
Accounting process case solution |
Problem solving |
| 15 |
Accounting process case solution |
Problem solving |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Sevilengül, Orhan; Genel Muhasebe, 16. Baskı, Gazi Kitabevi, Ankara, 2011 (Main Textbook |
| 2 |
Editör: Bayırlı,Rıdvan; Çözümlü Genel Muhasebe Uygulamaları, Gazi Kitabevi, 2. Baskı, 2011, |
| Required Course instruments and materials |
| Coursebooks and internet sources. |
