BİLGİ PAKETİ / DERS KATALOĞU
| INTERNATIONAL TRADE AND BUSINESS | |||||
|---|---|---|---|---|---|
| Qualification Awarded | Length of Program | Toplam Kredi (AKTS) | Mode of Study | Level of Qualification & Field of Study | |
| Bachelor's (First Cycle) Degree | 4 | 240 | FULL TIME |
TQF, TQF-HE, EQF-LLL, ISCED (2011):Level 6 QF-EHEA:First Cycle TQF-HE, ISCED (1997-2013): 34 |
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General Course Description Information
| Course Code: | EF212 | ||||||||
| Course Name: | INTRODUCTION TO ACCOUNTING | ||||||||
| Course Semester: | Spring | ||||||||
| Course Credits: |
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| Language of instruction: | English | ||||||||
| Condition of Course: | |||||||||
| Does the Course Work Experience Require?: | No | ||||||||
| Course Type : | |||||||||
| Course Level: |
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| Mode of Delivery: | E-Learning | ||||||||
| Name of Coordinator: | Dr. Metin DOĞAN | ||||||||
| Course Lecturer(s): | Dr. Öğr. Üyesi Seda Perek | ||||||||
| Course Assistants: |
Objective and Contents of the Course
| Course Objectives: | 1. Engage in preparing, reporting and analysing the financial statements of service and merchandising companies. 2. Provide the ability to interpret the financial statements of service and merchandising companies. |
| Course Content: | The primary objective of this introductory course is to introduce the functions of accounting and demonstrate their impact on business processes. In this context, students are provided with accounting concepts, and the operational principles, systematic rules, and techniques for financial reporting that form the basis for accounting in commercial transactions are shared. |
Learning Outcomes
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The students who have succeeded in this course;
1) Define the users of financial accounting, types of business organizations, accounting equation, transaction and types of financial statements. 2) Record the business transactions in the journal and general ledger using the double-entry accounting. Prepare the unadjusted trial balance. 3) Prepare the adjusting entries, adjusted trial balance, income statement, statement of owners’ equity and balance sheet, closing entries and post-closing trial balance. 4) Apply the periodic and perpetual inventory systems and inventory costing using FIFO and average costing methods. 5) Account for receivables including the accounting for bad debts. 6) Account for plant assets. 7) Account for stockholders’ equity transactions. |
Ders Akış Planı
| Week | Subject | Related Preparation |
| 1) | Accounting and the Business Environment | Chapter 1 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 2) | Recording Business Transactions | Chapter 2 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 3) | Recording Business Transactions | Chapter 2 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 4) | The Adjusting Process | Chapter 3 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 5) | The Adjusting Process | Chapter 3 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 6) | Completing the Accounting Cycle | Chapter 4 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 7) | Completing the Accounting Cycle | Chapter 4 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 8) | Midterm Exam | Chapters 1-4 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 9) | Merchandising Operations | Chapter 5 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 10) | Merchandise Inventory | Chapter 6 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 11) | Receivables | Chapter 9 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 12) | Plant Assets | Chapter 10 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 13) | Corporations | Chapter 13 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| 14) | Review | Chapters 1,2,3,4,5,6,9,10,13 Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
Sources
| Course Notes / Textbooks: | Nobles, Mattison, Matsumura “Horngren’s Accounting” 11th edition, Prentice Hall, Inc. |
| References: |
Contribution of The Course Unit To The Programme Learning Outcomes
| Course Learning Outcomes | 1 |
2 |
3 |
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6 |
7 |
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| Program Outcomes | ||||||||||
| 1) Summarizes fundamental knowledge in the disciplines of economics, business, and law related to international trade and business; evaluates data, concepts, and ideas using scientific and analytical methods. | ||||||||||
| 2) Analyzes international economic and trade developments, identifies organizational problems, formulates informed opinions, and develops feasible solution proposals. | ||||||||||
| 3) Explains the necessity of international competition and compares business practices specific to different countries and markets. | ||||||||||
| 4) Analyzes the requirements of international consumer and industrial markets; designs and implements strategic decisions in finance, management, production, and marketing, particularly during periods of crisis. | ||||||||||
| 5) Anticipates the processes and outcomes of managerial decisions and projects; develops strategic approaches in the context of international business by considering cause–effect relationships. | ||||||||||
| 6) Adopts and applies a continuous improvement approach; assumes professional responsibility and develops an innovative perspective in the field of international trade and business. | ||||||||||
| 7) Develops and applies leadership, entrepreneurship, and managerial competencies required for managers and entrepreneurs operating at the international level. | ||||||||||
| 8) Participates effectively in teamwork; communicates both horizontally and vertically, collaborates with experts from different fields, and demonstrates intercultural communication skills. | ||||||||||
| 9) Effectively uses information and communication technologies, computer software, and information systems required for international trade operations and data analysis. | ||||||||||
| 10) Uses English at least at the B2 level (European Language Portfolio Independent User) in written and oral professional communication; acts in accordance with social, cultural, scientific, and ethical values, and supports a strong sense of social responsibility. | ||||||||||
Course - Learning Outcomes
| No Effect | 1 Lowest | 2 Average | 3 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Summarizes fundamental knowledge in the disciplines of economics, business, and law related to international trade and business; evaluates data, concepts, and ideas using scientific and analytical methods. | |
| 2) | Analyzes international economic and trade developments, identifies organizational problems, formulates informed opinions, and develops feasible solution proposals. | |
| 3) | Explains the necessity of international competition and compares business practices specific to different countries and markets. | |
| 4) | Analyzes the requirements of international consumer and industrial markets; designs and implements strategic decisions in finance, management, production, and marketing, particularly during periods of crisis. | |
| 5) | Anticipates the processes and outcomes of managerial decisions and projects; develops strategic approaches in the context of international business by considering cause–effect relationships. | |
| 6) | Adopts and applies a continuous improvement approach; assumes professional responsibility and develops an innovative perspective in the field of international trade and business. | |
| 7) | Develops and applies leadership, entrepreneurship, and managerial competencies required for managers and entrepreneurs operating at the international level. | |
| 8) | Participates effectively in teamwork; communicates both horizontally and vertically, collaborates with experts from different fields, and demonstrates intercultural communication skills. | |
| 9) | Effectively uses information and communication technologies, computer software, and information systems required for international trade operations and data analysis. | |
| 10) | Uses English at least at the B2 level (European Language Portfolio Independent User) in written and oral professional communication; acts in accordance with social, cultural, scientific, and ethical values, and supports a strong sense of social responsibility. |
Learning Activities and Teaching Methods
Assessment & Evaluation Methods of the Course Unit
Assessment & Grading
| Semester Requirements | Number of Activities | Level of Contribution |
| Quizzes | 1 | % 10 |
| Homework Assignments | 1 | % 10 |
| Midterms | 1 | % 30 |
| Semester Final Exam | 1 | % 50 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 50 | |
| PERCENTAGE OF FINAL WORK | % 50 | |
| Total | % 100 | |
Workload & ECTS Credits of The Course Unit
| Aktiviteler | Number of Activities | Duration (Hours) | Workload |
| Course | 14 | 3 | 42 |
| Study Hours Out of Class | 12 | 2 | 24 |
| Homework Assignments | 1 | 10 | 10 |
| Quizzes | 1 | 10 | 10 |
| Midterms | 1 | 20 | 20 |
| Semester Final Exam | 1 | 40 | 40 |
| Total Workload | 146 | ||