VOCATIONAL SCHOOL

Department of Foreign Trade (Turkish)

MUH 100 | Course Introduction and Application Information

Course Name
Financial Accounting I
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
MUH 100
Fall
3
0
3
5

Prerequisites
None
Course Language
Turkish
Course Type
Required
Course Level
Short Cycle
Mode of Delivery -
Teaching Methods and Techniques of the Course Discussion
Problem Solving
Q&A
Lecture / Presentation
Course Coordinator -
Course Lecturer(s)
Assistant(s) -
Course Objectives The purpose of this course is to provide students with the relevant and sufficient information necessary to manage accounting entries and prepare the balance sheet.
Learning Outcomes The students who succeeded in this course;
  • will be able to explain the main principles of accounting and linking them to the accounting transactions
  • will be able to prepare the chart of accounts
  • will be able to make accounting entries for asset accounts
  • will be able to prepare the ledger and trial balance
  • will be able to prepare the balance-sheet for the end of the period
Course Description Students will be able to explain the main principles of accounting, applying the rules and principles of accounting, they will be able to manage accounting entries and prepare the accounting ledgers and the balance sheet for the end of the period.

 



Course Category

Core Courses
Major Area Courses
X
Supportive Courses
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Definition and functions of accounting, users of accounting information, scope and basic principles of accounting Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 7-34.
2 Definition of the the balance sheet, equation of balance sheet, effects of financial transactions on balance sheet Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 35-38.
3 Account concept, the functioning of the accounting rules, the accounting process Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 45-62.
4 Opening balance sheet, compilation of data and documents, accounting entries journals to the ledger Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 63-81.
5 Monthly trial balance, general trial balance , inventory transactions, adjusted trial balance, balance sheet and income statement for the end of the period Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 85-100.
6 Monthly trial balance, general trial balance , inventory transactions, adjusted trial balance, balance sheet and income statement for the end of the period Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 101-128.
7 Practices Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 63-128.
8 MIDTERM MIDTERM
9 Liquid assets Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 160-193.
10 Securities Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 198-230.
11 Receivables Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 231-291.
12 Inventories Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 292-304.
13 Prepaid expenses, income accruals and other current assets Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 382-390.
14 Accounting entries for non-current assets Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 401-480.
15 Practices Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 160-480.
16 FINAL FINAL

 

Course Notes/Textbooks

Coursebook: Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182.

Additional Resource: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517.

Additional Resource: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.

Suggested Readings/Materials www.kgk.gov.tr and Course Notes.

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
1
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm
1
40
Final Exam
1
50
Total

Weighting of Semester Activities on the Final Grade
2
50
Weighting of End-of-Semester Activities on the Final Grade
1
50
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
4
56
Field Work
0
Quizzes / Studio Critiques
0
Portfolio
0
Homework / Assignments
0
Presentation / Jury
0
Project
0
Seminar / Workshop
0
Oral Exam
0
Midterms
1
20
20
Final Exam
1
26
26
    Total
150

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to learn the concepts of foreign trade.

2

To be able to apply foreign trade tools.

3

To be able to learn world trade and structure.

4

To be able to use the concepts of international economy.

X
5

To be able to use the international trade law concepts and applications.

6

To be able to use the concepts and applications of export and import.

7

To be able to understand and use the structure of business contracts.

X
8

To be able to learn different types of international institutions.

X
9

To be able to use the application of global trade.

X
10

To be able to follow the information in his/her field and communicate with colleagues in English at least a level of European Language Portfolio A2 General Level.

11

To be able to communicate both verbally and written.

12

To be able to work effectively with multi-disciplinary teams, and apply them in the work environment.

13

To be able to direct his/her learning towards an advance level.

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 


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