Financial Accounting(CNT232)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| CNT232 | Financial Accounting | 3 | 2 | 0 | 0 | 2 | 2 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | French |
| Course Type | Elective |
| Course Level | Bachelor Degree |
| Course Instructor(s) | Oğuzhan BAHADIR obahadir@gsu.edu.tr (Email) Muhammed Emre DEMİRCİOĞLU edemircioglu@gsu.edu.tr (Email) |
| Assistant | |
| Objective | The objective of the course is to inform students on accounting records and financial statements used in business enterprises. |
| Content |
Economy-Enterprise-Accounting Basic concepts of accounting Accounting records-Inventories Accounting records-Receivables Accounting records-Payables Accounting records-Financial instruments Accounting records-Non-current assets Accounting records-Other transactions Financial statements-Balance Sheet Financial statements-Income statement and statement of cash flows Financial statement analysis-Ratio analysis Financial statement analysis-Vertical analysis, horizontal analysis, trend analysis |
| Course Learning Outcomes |
This course will provide to 1. Have information on the basics of business management and financial accounting. 2. Record financial transactions and evaluate the effects of these transactions on the financial position and financial performance of the entity. 3. Prepare basic financial statements used in financial reporting. 4. Apply financial analysis techniques such as ratio analysis, vertical analysis and horizontal analysis. 5. Analyze the financial situation of a company and its operating results. |
| Teaching and Learning Methods | |
| References | Koç, Yalkın; Genel Muhasebe, Nobel Yayınları |
Theory Topics
| Week | Weekly Contents |
|---|---|
| 1 | Economy-Enterprise-Accounting |
| 2 | Basic concepts of accounting |
| 3 | Accounting records-Inventories |
| 4 | Accounting records-Inventories |
| 5 | Accounting records-Receivables |
| 6 | Accounting records-Payables |
| 7 | Accounting records-Financial instruments |
| 8 | Accounting records-Non-current assets |
| 9 | Accounting records-Other transactions |
| 10 | Financial statements-Balance Sheet |
| 11 | Financial statements-Income statement and statement of cash flows |
| 12 | Financial statement analysis-Ratio analysis |
| 13 | Financial statement analysis-Ratio analysis |
| 14 | Financial statement analysis-Vertical analysis, horizontal analysis, trend analysis |
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Contribution of in-term studies to overall grade | 1 | 40 |
| Contribution of final exam to overall grade | 1 | 60 |
| Toplam | 2 | 100 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Assignments | 0 | 0 |
| Presentation | 0 | 0 |
| Midterm Examinations (including preparation) | 1 | 40 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 0 | 0 |
| Quiz | 0 | 0 |
| 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 |
| Toplam | 1 | 40 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Knowledge and understanding of a wide range of basic sciences (math, physics, ...) and the main concepts of engineering | |||||
| 2 | Ability to combine the knowledge and skills to solve engineering problems and provide reliable solutions | X | ||||
| 3 | Ability to select and apply methods of analysis and modeling to ask, reformulate and solve the complex problems of industrial engineering | |||||
| 4 | Ability to conceptualize complex systems, processes or products under practical constraints to improve their performance, ability to use innovative methods of design | |||||
| 5 | Ability to design, select and apply methods and tools needed to solve problems related to the practice of industrial engineering, ability to use computer technology | X | ||||
| 6 | Ability to design experiments, collect and interpret data and analyze results | |||||
| 7 | Ability to work independently, ability to participate in working groups and have a multidisciplinary team spirit | X | ||||
| 8 | Ability to communicate effectively, ability to speak at least two foreign languages | |||||
| 9 | Awareness of the need for continuous improvement of lifelong learning, ability to keep abreast of scientific and technological developments to use the tools of information management | |||||
| 10 | Awareness of professional and ethical responsibility | X | ||||
| 11 | Knowledge of the concepts of professional life as "project management", "risk management" and "management of change" | X | ||||
| 12 | Knowledge on entrepreneurship, innovation and sustainability | |||||
| 13 | Understanding of the effects of Industrial Engineering applications on global and social health, environment and safety. | |||||
| 14 | Knowledge of the problems of contemporary society | |||||
| 15 | Knowledge of the legal implications of the practice of industrial engineering | |||||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 14 | 2 | 28 |
| Working Hours out of Class | 13 | 1 | 13 |
| Midterm Examinations (including preparation) | 1 | 5 | 5 |
| Final Examinations (including preparation) | 1 | 10 | 10 |
| Total Workload | 56 | ||
| Total Workload / 25 | 2.24 | ||
| Credits ECTS | 2 | ||