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Course Information

Course Information

Course Title	Code	Semester	L+U Hour	Credits	ECTS
ACCOUNTING AND FINANCIAL REPORTING	22047005		3 + 0	3.0	8.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Graduate Degree
Course Type	Compulsory
Mode of delivery	Lecture
Course Coordinator
Instructors
Assistants
Goals	Develop knowledge and awerannes of the students Basic Principles of Accounting, Importance of Accounting for Business, Documents in Accounting, Book Keeping, Accounting Books, Accounting Equation, Balance Sheet, Income Statement, Accounts.
Course Content	Introduction to accounting: What accounting is and functions of accounting; The view of different accounting information users and their expectations; Fundamental accounting principles; Accounting equation and balance sheet; Income statement; Accounting books and documents; Accounting flow chart; Accounts, types of accounts and rules about recording to accounts; Two sided accounting recording system; Stocks; Tangibles; Intangibles; Equity; Income and expenses; Final Exam.
Learning Outcomes	1) Gives information about accounting procedures and principles 2) Makes understanding accounting process, accounting documents, books and records 3) Helps understanding basic accounting equation 4) Gives information about the importance of balance sheet, income statement and other financial statements and what their mean from perspective of financial information users 5) Gives a perspective the importance of accounting information as a whole