Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | 200401302002 | FINANCIAL ACCOUNTING | Elective | 1 | 2 | 3 |
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Level of Course Unit |
First Cycle |
Objectives of the Course |
It provides theoretical and applied knowledge of basic financial accounting concepts, costing systems and modern methods and techniques that can be used for success evaluation and strategic management goals. |
Name of Lecturer(s) |
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Learning Outcomes |
1 | The concept of cost can define and analyze the classification of costs, general production cost loading limit, general production cost distribution table, income statement according to variable costing. | 2 | Can define cost-profit-volume analysis | 3 | Can develop solution suggestions on how to use cost information in business decisions. |
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Mode of Delivery |
Daytime Class |
Prerequisites and co-requisities |
Non |
Recommended Optional Programme Components |
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Course Contents |
It includes information about introduction to financial accounting, ratios used in financial structure analysis, calculation of breakeven point, leverage, financial planning, interest, liquid assets management, working capital management, receivables and stocks management, evaluation of investment projects, calculation of capital cost. |
Weekly Detailed Course Contents |
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1 | Basic concepts | | | 2 | Classification of costs | | | 3 | General production cost loading limit | | | 4 | General production cost distribution table | | | 5 | Order costing and records | | | 6 | Income statements according to full costing and variable costing systems | | | 7 | Income statements according to full costing and variable costing systems | | | 8 | Using the variable costing system in short-term pricing decisions | | | 9 | Midterm | | | 10 | Variable costing and breakeven analysis | | | 11 | Activity-based costing | | | 12 | Activity-based costing | | | 13 | Costs and business decisions, preparation of the production schedule in which maximum profit can be obtained in limited production time | | | 14 | Machine replacement decisions, rejection or acceptance of a special order | | |
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Recommended or Required Reading |
Maliyet Muhasebesi: İlkeler ve Uygulamalar-Prof.Dr. Nasuhi Bursal, Prof.Dr. Yücel Ercan, Der Yayınları,
Uygulamalı Maliyet ve Yönetim Muhasebesi-Prof.Dr. Ersin Güredin, Prof.Dr. M. Sema Ülker, Dr. Ertuğrul Burgazlıoğlu, Arıkan Yayınları |
Planned Learning Activities and Teaching Methods |
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Assessment Methods and Criteria | |
Midterm Examination | 1 | 70 | Individual Study for Mid term Examination | 1 | 30 | SUM | 100 | |
Final Examination | 1 | 70 | Individual Study for Final Examination | 1 | 30 | SUM | 100 | Term (or Year) Learning Activities | 40 | End Of Term (or Year) Learning Activities | 60 | SUM | 100 |
| Language of Instruction | | Work Placement(s) | |
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Workload Calculation |
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Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Individual Study for Mid term Examination | 4 | 5 | 20 |
Individual Study for Final Examination | 8 | 10 | 80 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 3 | 4 | 4 | 3 | 4 | 3 | LO2 | 3 | 3 | 4 | 4 | 3 | 3 | LO3 | 4 | 3 | 3 | 3 | 3 | 3 |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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