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BUSINESS ADMINISTRATION (ENGLISH) PROGRAMME
COURSE DESCRIPTION
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Name of the Course Unit
| Code
| Year
| Semester
| In-Class Hours (T+P)
| Credit
| ECTS Credit
|
INTRODUCTION TO ACCOUNTING |
FNS201 |
2 |
3 |
3+0 |
3.0 |
6.0 |
Weekly Course Contents and Study Materials for Preliminary & Further Study |
Week |
Topics (Subjects) |
Preparatory & Further Activities |
1 |
Introduction and Academical Information |
No file found
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2 |
Accounting and the Business Environment Learning Objectives:
1. Use accounting vocabulary
2. Accounting information
3. Accounting systems
4. Financial & Management accounting 5. Integrity of accounting information
6. Careers in accounting |
No file found
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3 |
Basic Financial Statements Learning Objectives:
1. Introduction to financial statements 2. Financial statements
3. Accounting principles
4. The elements of the accounting equation 5. Analyze business transactions
6. Relationships among financial statements |
No file found
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4 |
The Accounting Concepts |
No file found
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5 |
Recording Business Transactions Learning Objectives:
1. The accounting cycle
2. Apply the rules of debit and credit
3. The journal
4. Record transactions in the journal 5. Ledger accounts after posting
6. What is net income
7. Prepare and use a trial balance |
No file found
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6 |
Revision |
No file found
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7 |
Quiz I |
No file found
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8 |
Midterm Exam |
No file found
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9 |
The Accounting Cycle: Accruals and Deferrals Learning Objectives:
1. Make adjusting entries
2. Basic types of adjusting entries
3. Adjusting entries and accounting principles 4. Prepare an adjusted trial balance |
No file found
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10 |
The Accounting Cycle: Reporting Financial Results Learning Objectives:
1. Preparing financial statements
2. Relationships among financial statements
3. Closing the temporary equity accounts 4. After-closing trial balance |
No file found
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11 |
Revision |
No file found
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12 |
Quiz II |
No file found
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13 |
Accounting Misuses of Financial History |
No file found
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14 |
Final Exam |
No file found
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EBS : Kıbrıs İlim Üniversitesi Eğitim Öğretim Bilgi Sistemi
Kıbrıs İlim Üniversitesi AKTS Bilgi Paketi
AKTS Bilgi Paketi
ECTS Information Package
Avrupa Kredi Transfer Sistemi (AKTS/ECTS), Avrupa Yükseköğretim Alanı (Bologna Süreci) hedeflerini destekleyen iş yükü ve öğrenme çıktılarına dayalı öğrenci/öğrenme merkezli öğretme ve öğrenme yaklaşımı çerçevesinde yükseköğretimde uluslarası saydamlığı arttırmak ve öğrenci hareketliliği ile öğrencilerin yurtdışında gördükleri öğrenimleri kendi ülkelerinde tanınmasını kolaylaştırmak amacıyla Avrupa Komisyonu tarafından 1989 yılında Erasmus Programı (günümüzde Yaşam Boyu Öğrenme Programı) kapsamında geliştirilmiş ve Avrupa ülkeleri tarafından yaygın olarak kabul görmüş bir kredi sistemidir. AKTS, aynı zamanda, yükseköğretim kurumlarına, öğretim programları ve ders içeriklerinin iş yüküne bağlı olarak kolay anlaşılabilir bir yapıda tasarlanması, uygulanması, gözden geçirilmesi, iyileştirilmesi ve bu sayede yükseköğretim programlarının kalitesinin geliştirilmesine ve kalite güvencesine önemli katkı sağlayan bir sistematik yaklaşım sunmaktadır.
ETIS : İstanbul Aydın University Education & Training System
Cyprus Science University ECTS Information Package
ECTS Information Package
European Credit Transfer and Accumulation System (ECTS) which was introduced by the European Council in 1989, within the framework of Erasmus, now part of the Life Long Learning Programme, is a student-centered credit system based on the student workload required to achieve the objectives of a programme specified in terms of learning outcomes and competences to be acquired. The implementation of ECTS has, since its introduction, has been found wide acceptance in the higher education systems across the European Countries and become a credit system and an indispensable tool supporting major aims of the Bologna Process and, thus, of European Higher Education Area as it makes teaching and learning in higher education more transparent across Europe and facilitates the recognition of all studies. The system allows for the transfer of learning experiences between different institutions, greater student mobility and more flexible routes to gain degrees. It also offers a systematic approach to curriculum design as well as quality assessment and improvement and, thus, quality assurance.