Master of Business Administration - Distance Learning (e-MBA) (Turkish)

EISL 560 | Course Introduction and Application Information

Course Name

Financial Accounting

Code	Semester	Theory (hour/week)	Application/Lab (hour/week)	Local Credits	ECTS
EISL 560	Fall	3	0	3	5

Prerequisites	None
Course Language	Turkish
Course Type	Required
Course Level	Second Cycle
Mode of Delivery	Online
Teaching Methods and Techniques of the Course	Problem Solving Case Study Lecture / Presentation
National Occupation Classification	-
Course Coordinator	Öğr. Gör. ALİKSAN OHANYAN
Course Lecturer(s)	Öğr. Gör. ALİKSAN OHANYAN
Assistant(s)	Araş. Gör. Beyza Gürel

Course Objectives

The principles of accounting course introduces to actual accounting practices and techniques. The real focus of the course is uncovering 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. Moreover, how to use accounting information for managers in decision making process will be examined. Basic accounting issues will be covered more detailed in the context of graduate students.

Learning Outcomes

#	Content	PC Sub	* Contribution Level
#	Content	PC Sub	1	2	3	4	5
1	Explain fundamental concepts of accounting.
2	Apply the valuation and reporting rules for asset, liability, equity, revenue and expense accounts.
3	Perform bookkeeping process in accounting.
4	Prepare closing entries in the context of accounting process.
5	Prepare financial statements at the end of the accounting cycle.

Course Description

This course aims to set the fundamental basis for the future accounting courses by covering the bookkeeping process and the reporting of the basic financial statements as the balance sheet, income statement, the statement of cash flows, and the statement of retained earnings.

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

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week	Subjects	Related Preparation	Learning Outcome
1	Financial accounting and its economic context	Financial Accounting in an Economic Context, 10th Edition, Jamie Pratt, Michael Peters (Wiley, 2017), chapter 1; Principles of Financial Accounting based on IFRS, 5th Edition, Sımga-Mugan, C., Hosal-Akman, N. (McGraw-Hill, 2012), chapter 1
2	The principles of accounting, the fundamental accounting equation	Financial Accounting in an Economic Context, 10th Edition, Jamie Pratt, Michael Peters (Wiley, 2017), chapter 4; Principles of Financial Accounting based on IFRS, 5th Edition, Sımga-Mugan, C., Hosal-Akman, N. (McGraw-Hill, 2012), chapter 2
3	Completing the Accounting Cycle	Financial Accounting in an Economic Context, 10th Edition, Jamie Pratt, Michael Peters (Wiley, 2017), chapter 4; Principles of Financial Accounting based on IFRS, 5th Edition, Sımga-Mugan, C., Hosal-Akman, N. (McGraw-Hill, 2012), chapter 3
4	Completing the Accounting Cycle	Financial Accounting in an Economic Context, 10th Edition, Jamie Pratt, Michael Peters (Wiley, 2017), chapter 4; Principles of Financial Accounting based on IFRS, 5th Edition, Sımga-Mugan, C., Hosal-Akman, N. (McGraw-Hill, 2012), chapter 3
5	Merchandise Transactions	Financial Accounting in an Economic Context, 10th Edition, Jamie Pratt, Michael Peters (Wiley, 2017), chapter 7; Principles of Financial Accounting based on IFRS, 5th Edition, Sımga-Mugan, C., Hosal-Akman, N. (McGraw-Hill, 2012), chapter 4
6	Midterm
7	Inventories	Financial Accounting in an Economic Context, 10th Edition, Jamie Pratt, Michael Peters (Wiley, 2017), chapter 7; Principles of Financial Accounting based on IFRS, 5th Edition, Sımga-Mugan, C., Hosal-Akman, N. (McGraw-Hill, 2012), chapter 4
8	Current Assets and Current Liabilities	Financial Accounting in an Economic Context, 10th Edition, Jamie Pratt, Michael Peters (Wiley, 2017), chapter 9; Principles of Financial Accounting based on IFRS, 5th Edition, Sımga-Mugan, C., Hosal-Akman, N. (McGraw-Hill, 2012), chapter 8, 10
9	Noncurrent Assets and Intangible Assets	Financial Accounting in an Economic Context, 10th Edition, Jamie Pratt, Michael Peters (Wiley, 2017), chapter 9; Principles of Financial Accounting based on IFRS, 5th Edition, Sımga-Mugan, C., Hosal-Akman, N. (McGraw-Hill, 2012), chapter 8, 10
10	Noncurrent Liabilities and Equity	Financial Accounting in an Economic Context, 10th Edition, Jamie Pratt, Michael Peters (Wiley, 2017), chapters 10 and 12; Principles of Financial Accounting based on IFRS, 5th Edition, Sımga-Mugan, C., Hosal-Akman, N. (McGraw-Hill, 2012), chapters 8, 11 and 12
11	Presentation
12	Presentation
13	Presentation
14	Presentation
15	Review of the semester
16	Final Exam

Course Notes/Textbooks

Financial Accounting in an Economic Context, 10th Edition, Jamie Pratt, Michael Peters (Wiley, 2017)

Principles of Financial Accounting based on IFRS, 5th Edition, Sımga-Mugan, C., Hosal-Akman, N. (McGraw-Hill, 2012)

Suggested Readings/Materials

EVALUATION SYSTEM

Semester Activities	Number	Weighting	LO 1	LO 2	LO 3	LO 4	LO 5
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project	1	20
Seminar / Workshop
Oral Exams
Midterm
Final Exam	1	80
Total

Weighting of Semester Activities on the Final Grade	1	20
Weighting of End-of-Semester Activities on the Final Grade	1	80
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	3	42
Field Work			0
Quizzes / Studio Critiques			0
Portfolio			0
Homework / Assignments			0
Presentation / Jury			0
Project	1	16	16
Seminar / Workshop			0
Oral Exam			0
Midterms			0
Final Exam	1	34	34
		Total	140

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#	PC Sub	Program Competencies/Outcomes	* Contribution Level
#	PC Sub	Program Competencies/Outcomes	1	2	3	4	5
1	To be able to demonstrate general business knowledge and skills.		-	-	-	X	-
2	To be able to demonstrate business communication skills effectively.		-	-	-	-	-
3	To be able to deliver creative and innovative solutions to the business-related problems.		-	-	-	-	-
4	To be able to evaluate the performance of business organizations through a holistic approach.		-	-	X	-	-
5	To be able to take a critical perspective in evaluating business knowledge.		-	-	-	-	-
6	To be able to exhibit an ethical and socially responsible behavior in conducting research and making business decisions.		-	-	-	-	-
7	To be able to solve business related problems using analytical and technological tools and techniques.		-	-	-	-	-
8	To develop a solution to business problems through systematic research.		-	-	-	-	-
9	To be able to use a foreign language to follow information about the field of business and participate in discussions in academic environments.		-	-	-	-	X