Muhasebe
dhakbulut@gsu.edu.tr
Content
Objective
This course aims to teach the fundamental of financial accounting and reporting. It aims to present methodologies for structuring the accounting theory. Thus, in the context of the French and Turkish Accounting Systems, the student becomes familiar with key elements of accounting theory, measurement models and learns to analyze the main items of assets, liabilities and stockholders’ equity
Course Content
1. General principles of accounting
2. Analysis of the balance sheet
3. Income statement
4. General ledger entry
5. Journal entry and trial balance
6. Plan Comptable
7. Inventory
8. Sales and value added tax
9. Expenses
10. Salary expenses
11. Adjustments
12. Financial Statements
13. Case study
14. Exercises
Course Learning Outcomes
At the end of the course, the student will be able to,
1. Develop an understanding of the framework of accounting and the concepts, principles, and procedures that govern how the financial statements are prepared.
2. Prepare financial statements
3. Understand how financial information, primarily that provided by the financial statements, can be used to analyze business operations and make economic decisions
4. Understand the difference between accrual and cash basis accounting
5. Recognize and understand ethical issues related to the accounting profession.
References
Langlois, Georges et Micheline Friédérich, Comptabilité financière Comptabilité générale, 16e edition, LMD Collection, Foucher, Paris, 2011.
Robert Maeso, André Philips ve Christian Raulet, Comptabilité Financière Comptabilité Générale, 12e edition, Dunod, 2011.
Dick, Wolfgang et Frank Missonier-Piera, Comptabilité Financière en IFRS, Pearson, 2009.
Richard Jacques et Christine Collette, Système comptable français et normes IFRS, 7e édition, Dunod, 2005.
Fayel, Alain et Daniel Pernot ; Comptabilité générale de l’entreprise, Cas pratiques, 9e édition, Dunod, 1996.
Colasse, Bernard, Comptabilité Générale, 7e édition, Economica, Paris, 2001.
Assessment System
| Activities | Number | Contribution |
|---|---|---|
| Contribution of in-term studies to overall grade | 0 | 60 |
| Contribution of final exam to overall grade | 0 | 40 |
| Total | 0 | 100 |
| Activities | Number | Contribution |
|---|---|---|
| Assignments | 5 | 10 |
| Presentation | 0 | 0 |
| Midterm Examinations (including preparation) | 1 | 30 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 0 | 0 |
| Quiz | 2 | 20 |
| Term Paper/ Project | 0 | 0 |
| Portfolio Study | 0 | 0 |
| Reports | 0 | 0 |
| Learning Diary | 0 | 0 |
| Thesis/ Project | 0 | 0 |
| Seminar | 0 | 0 |
| Other | 0 | 0 |
| Total | 8 | 60 |
Relation of Proficiency
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Demonstrate a basic knowledge of different economic theories and main discussions driving current theoretical approaches | |||||
| 2 | Demonstrate ability to use basic qualitative and quantitative methods to asses different economic questions of applied fields | X | ||||
| 3 | Show a sound understanding of current economic discussions and problems | X | ||||
| 4 | Have an effective and clear communication in written and oral formats in different public and professional contexts. | X | ||||
| 5 | Demonstrate basic knowledge of the world economic history and a sound knowledge of the Turkish economic history | |||||
| 7 | Demonstrate knowledge of standard quantitative techniques and empirical models used in economics | |||||
| 8 | Show ability to apply basic economic theory to an applied topic | X | ||||
| 9 | Show a basic understanding of analytical methods, both theory- and model-based | |||||
| 10 | Show ability to use economic concepts to discuss current economic issues | X | ||||
| 11 | Reason logically and work analytically | X | ||||
| 12 | Show awareness on social aspects of the economics in different applied and theoretical fields | X | ||||
| 13 | Identify appropriate economic models to analyse problems | |||||
| 16 | Show understanding of basic statistical and econometric concepts and ability to apply basic concepts to own empirical work | |||||
| 17 | Demonstrate a sound knowledge of the current economic issues in Turkey and a general knowledge of the issues in the world economy | X | ||||
ECTS
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 14 | 3 | 42 |
| Working Hours out of Class | 14 | 3 | 42 |
| Assignments | 5 | 1 | 5 |
| Midterm Examinations (including preparation) | 1 | 14 | 14 |
| Final Examinations (including preparation) | 1 | 14 | 14 |
| Quiz | 2 | 3 | 6 |
| Total Workload | 123 | ||
| Total Workload / 25 | 4.92 | ||
| Credits ECTS | 5 | ||