CANKIRI KARATEKIN UNIVERSITY Bologna Information System


  • Course Information
  • Course Title Code Semester Laboratory+Practice (Hour) Pool Type ECTS
    Financial Accounting CBS105 FALL 3+1 Fac./ Uni. C 5
    Learning Outcomes
    1-Explains the purpose of accounting, the accounting concepts, generally accepted accounting principles
    2-Interprets basic financial statements
    3-Comprehends the registration logic of the accounts
    4-Explains the accounting cycle, applies the accounting cycle on an example
    5-Explains Accounting registiration of procedures, records and documents,
  • ECTS / WORKLOAD
  • ActivityPercentage

    (100)

    NumberTime (Hours)Total Workload (hours)
    Course Duration (Weeks x Course Hours)14456
    Classroom study (Pre-study, practice)14456
    Assignments0000
    Short-Term Exams (exam + preparation) 0000
    Midterm exams (exam + preparation)4011818
    Project0000
    Laboratory 0000
    Final exam (exam + preparation) 6012020
    0000
    Total Workload (hours)   150
    Total Workload (hours) / 30 (s)     5 ---- (5)
    ECTS Credit   5
  • Course Content
  • Week Topics Study Metarials
    1 Accounting and the basic information, concepts, basic financial statements: balance sheet, income statement. R1: Chapter 1, R2: Chapter 1
    2 Other financial statements, the concept of accounts, account planning and account planning encoding systems. R1: Chapter 1, R2: Chapter 1
    3 Accounting registiration and procedures, books and documents, single-sided recording procedures, double-sided registrations procedures, documents and receipts. R1: Chapter 2, R2: Chapter 2
    4 used in accounting books and documents, confirmation, storage times, the registration layout about information. R1: Chapter 2, R2: Chapter 2
    5 Balance sheet accounts, features, operation, asset accounts, returning assets. R1: Chapter 2, R2: Chapter 2
    6 continueing Assets a accounts; rotating and fixed assets, trade receivables, other receivables, financial fixed assets. R1: Chapter 2, R2: Chapter 2
    7 Tangible fixed assets. R1: Chapter 2, R2: Chapter 2
    8 Tangible fixed assets. R1: Chapter 2, R2: Chapter 2
    9 Depreciation of fixed assets. R1: Chapter 2, R2: Chapter 2
    10 Source accounts, short-term loans, financial debts. R1: Chapter 3, R2: Chapter 3
    11 Trade payables, next month of income and expenses are incurred, long-term foreign sources. R1: Chapter 3, R2: Chapter 3
    12 Shareholders`` equity, unpaid capital, Profit-deficit. R1: Chapter 3, R2: Chapter 3
    13 Cost accounts, 7 / A and 7 / B options accounts. R1: Chapter 4, R2: Chapter 4
    14 Income statement accounts,of the monograph practice. R1: Chapter 4, R2: Chapter 4
    Prerequisites -
    Language of Instruction Turkish
    Responsible Assist. Prof. Sezer ÖKSÜZ
    Instructors -
    Assistants -
    Resources R1- Sevilengül, O. (2010) Genel Muhasebe, Gazi Kitabevi, Ankara. R2- Kavak Ş. (2005) Genel Muhasebe, Nobel Akademik Yayıncılık, Ankara.
    Supplementary Book -
    Goals Definition of accounting, accounting and related basic concepts, documents, financial statements, the calculation of the operation, a large number of significant figures in the group, and statistical information into tables to teach.
    Content In this course, the people of the need to generate business features mentioned, the accounting relationship will be discussed, the accounting system`s definition by making the balance sheet and income statement of principle, the calculation and operation guidelines, registration systems, account planning process, accounting books and documents, business asset allocation and the process about this application and the results of the general monograph balans temporary arrangement will be taught.
  • Program Learning Outcomes
  • Program Learning Outcomes Level of Contribution
    1 Have the knowledge and ability about banking sector. -
    2 Have the knowledge and ability about insurance sector. -
    3 Considering the legal rules regulating the legislative framework of the banking and insurance sectors. 2
    4 Have the ability to use the computer and the required packaged software -
    5 To recognize the basic concepts about finance. 4
    6 To recover contemporary economic issues. 2
    7 To have professional marketing knowledge about related fields. -
    8 To recognize the concepts related to credit and fund management. -
    9 To have knowledge related to classical and modern management techniques. -
    10 To have a sufficient level of knowledge related to insurance and insurance company types. -
    11 To have necessary knowledge related to mathematics and statistics. -
    12 To explain importance of issues related to research, development and execution as an individual or a group. -
    13 To have knowledge related to public relations and communication. -
    14 To have necessary accounting knowledge. 5
    15 To explain the importance of business ethic. -
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