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Week
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Topics
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Course Outcomes
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1
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Accounting as a dynamic system.
The need to count, record and reach information.
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I
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2
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Accounting as a non-empirical science of balance.
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I
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3
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“Accounts” as the building blocks of the accounting system.
Meaning of debit and credit.
The trial balance.
Ability and talent to display increases and decreases with the numbers always in balance.
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II, III, IV
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4
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The basic accounting equation.
The positions of accounts on the balance sheet and the income statement.
Turkish Accounting Standards and the Uniform Chart of Accounts.
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II, III, IV
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5
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Understanding, sorting, recording and reporting of accounting-related events using logic and its contribution to growth.
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I, II
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6
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The documents used, terms and parties in the accounting system.
Accounting as a universal language that transforms monetary data into information.
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III
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7
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A case study to be done in class.
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II, III
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8
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MIDTERM EXAM
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9
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Statutory books and system of recording.
Tasks with deadlines, retention periods of documents and criminal liabilities.
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III
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10
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Tracking assets and liabilities; the inventory, and its vitality.
Evaluation of the situation, transfer of an account’s balance on a time schedule, the cash flow statement, balance of payments.
Foreseeing the situation, analysis of growth and sinking. Use of graphs for reinforcement.
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I, IV
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11
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Accounting of tax and personnel deductions to be paid and collected.
Calculation of wage through a sample study of payroll.
The right and liability of severance pay. Use of graphs for reinforcement.
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IV, V
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12
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From debt and credit to assets and liabilities – closing the accounts.
Balance sheet and income statement as the fundamental components.
Quantitative analysis from real records/data and sample graphics.
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IV, V
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13
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Basic accounts that affect profit & loss and their procedures. Depreciation, income and corporate tax assessments, loss accrual.
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I, II, III, V
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14
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Generation of reports that present numerically the contribution and value-added by each employee, unit and manager by means of the synaptic ties of accounting with other units.
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V
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14.1
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Seminar: How is Industry 4.0 and the Internet of Things expected to affect accounting? How is the decision process going to be in the future? How shall we get prepared?
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