English


BUSINESS ADMINISTRATION (ENGLISH) PROGRAMME
COURSE DESCRIPTION
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


General Information
Language of Instruction Turkish
Level of the Course Unit Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of the Course Compulsory
Mode of Delivery of the Course Unit Unknown
Work Placement(s) Requirement for the Course Unit Unknown
Coordinator of the Course Unit
Instructor(s) of the Course Unit Dr. ASLI ÖKTEN DEMİRCİOĞLU
Assistant(s) of the Course Unit

Prerequisites and/or co-requisities of the course unit
CATEGORY OF THE COURSE UNIT
Category of the Course Unit Degree of Contribution (%)
Fundamental Course in the field -
Course providing specialised skills to the main field -
Course providing supportive skills to the main field -
Course providing humanistic, communication and management skills -
Course providing transferable skills -

Objectives and Contents
Objectives of the Course Unit The objectives of this course are to establish a sound foundation of the financial accounting principles and to ensure students understand the process of gathering, recording, classifying, summarizing, reporting as well as interpreting financial information. A first accounting course introduces the student only briefly to actual accounting concepts, practices and techniques. The real focus of this course is on the meaning and the usefulness of accounting information. After completing all sessions, students will be able to use accounting information for decision-making. Everyone needs a basic understanding of accounting information, not only those students planning a career in business. Accounting information is useful in any career as well as in personal financial activities.
Contents of the Course Unit
Contribution of the Course Intending to Provide the Professional Education This course is an introduction to the preparation and interpretation of financial statements. With the help of assignments, it covers the accounting cycle by which the information about business transactions is summarized in these statements. The principal methods of instruction will consist in interactive lecturing and problem-solving.

No
Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to:
1 -

Learning Activities & Teaching Methods of the Course Unit
Learning Activities & Teaching Methods of the Course Unit

Weekly Course Contents and Study Materials for Preliminary & Further Study
Week Topics (Subjects) Preparatory & Further Activities
1 Introduction and Academical Information No file found
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
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
4 The Accounting Concepts No file found
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
6 Revision No file found
7 Quiz I No file found
8 Midterm Exam No file found
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
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
11 Revision No file found
12 Quiz II No file found
13 Accounting Misuses of Financial History No file found
14 Final Exam No file found

SOURCE MATERIALS & RECOMMENDED READING
TEXTBOOK/S
Williams, J., Haka, S., Bettner, M., Carcello, J. (2012-2015). Financial Accounting, 15th or 16th ed., McGraw-Hill

MATERIAL SHARING
Course Notes No file found
Presentations No file found
Homework No file found
Exam Questions & Solutions No file found
Useful Links No file found
Video and Visual Materials No file found
Other No file found
Announcements No file found

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES
KNOWLEDGE
Theoretical
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Comprehend the fundamental concepts and theories of business administration science. X
2 Analyze the relationships between fundamental concepts and theories of business administration science. X
3 Illustrate the theoretical frame drawn from business operations. X
4 Comprehend the context of the underlying cases of national and international business administration. X
SKILLS
Cognitive
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Comprehend the role of business in the operation of global and national economic systems. X
Practical
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Organise the business operations with an entrepreneurial spirit. X
PERSONAL & OCCUPATIONAL COMPETENCES IN TERMS OF EACH OF THE FOLLOWING GROUPS
Autonomy & Responsibility
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Organise the business operations with an entrepreneurial spirit. X
Learning to Learn
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Develop the planning, organisation, operation, coordination and auditing functions of the business management. X
Communication & Social
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Communicate actively and constantly with other stakeholders in business administration profession. X
Occupational and/or Vocational
No PROGRAMME LEARNING OUTCOMES LEVEL OF CONTRIBUTION*
0 1 2 3 4 5
1 Act in accordance with moral and ethical concepts related to business administration. X
*Level of Contribution (0-5): Empty-Null (0), 1- Very Low, 2- Low, 3- Medium, 4- High, 5- Very High

No
Key Learning Outcomes of the Course Unit
On successful completion of this course unit, students/learners will or will be able to:
PROGRAMME LEARNING OUTCOMES

Assessment
Assessment & Grading of In-Term Activities Number of
Activities
Degree of Contribution (%)
Mid-Term Exam 0 -
Computer Based Presentation 0 -
Short Exam 0 -
Presentation of Report 0 -
Homework Assessment 0 -
Oral Exam 0 -
Presentation of Thesis 0 -
Presentation of Document 0 -
Expert Assessment 0 -
Board Exam 0 -
Practice Exam 0 -
Year-End Final Exam 0 -
Internship Exam 0 -
TOTAL 0 %100
Contribution of In-Term Assessments to Overall Grade 0 %50
Contribution of Final Exam to Overall Grade 1 %50
TOTAL 1 %100


WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites Learning Activities
(# of week)
Duration
(hours, h)
Workload (h)
Lecture & In-Class Activities 14 0 0
Preliminary & Further Study 14 0 0
Land Surveying 0 0 0
Group Work 0 0 0
Laboratory 0 0 0
Reading 0 0 0
Assignment (Homework) 0 0 0
Project Work 0 0 0
Seminar 0 0 0
Internship 0 0 0
Technical Visit 0 0 0
Web Based Learning 0 0 0
Implementation/Application/Practice 0 0 0
Practice at a workplace 0 0 0
Occupational Activity 0 0 0
Social Activity 0 0 0
Thesis Work 0 0 0
Field Study 0 0 0
Report Writing 0 0 0
Total Workload for Learning & Teaching Activities - - 0
Workload for Assessment Activities
Type of the Assessment Activites # of Assessment Activities
Duration
(hours, h)
Workload (h)
Final Exam 1 0 0
Preparation for the Final Exam 0 0 0
Mid-Term Exam 0 0 0
Preparation for the Mid-Term Exam 0 0 0
Short Exam 0 0 0
Preparation for the Short Exam 0 0 0
Total Workload for Assessment Activities - - 0
Total Workload of the Course Unit - - 0
Workload (h) / 25.5 0.0
ECTS Credits allocated for the Course Unit 6.0

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.