BA5401 ACCOUNTING
| Course Code: | 3125401 |
| METU Credit (Theoretical-Laboratory hours/week): | 3 (3.00 - 0.00) |
| ECTS Credit: | 8.0 |
| Department: | Business Administration |
| Language of Instruction: | English |
| Level of Study: | Graduate |
| Course Coordinator: | Assoc.Prof.Dr. ADİL ORAN, Assoc.Prof.Dr. ÇAĞRI TOPAL |
| Offered Semester: | Fall Semesters. |
Course Objectives
The objective of the course is to provide the students fundamentals of financial and managerial accounting and reporting. This course focuses on preparing and communicating financial statements of profit-oriented organizations in accordance with the principles of financial accounting. Based on an understanding of the nature of business transactions and events, methods involved in accounting and reporting for the business transactions and events shall be presented. An understanding and interpreting the financial statements as potential external users of the financial information shall be developed. Following completion of the accounting cycle, the methods and procedures for recognition, de-recognition, measurement, analysis and reporting of major items of the financial statements will be presented.
Course Content
Financial accounting and financial analysis; basic concepts of managerial accounting; organization of financial data for decision making; development of sound measurements and uses of accounting data; control and evaluation of economic activity.
Course Learning Outcomes
Upon successful completion of this course, you should be:
- familiar with the basic concepts of accounting and its terminology,
- familiar with the accounting cycle and able to prepare financial statements,
- able to understand and interpret financial statements,
- able to identify major asset, liability, equity, income and expense items and explain how they are accounted for, measured and reported in accordance with IFRS and Turkish Tax Laws where they differ from IFRS.
- able to use the financial statements and financial information to manage and evaluate the results of business operations.
Program Outcomes Matrix
| Level of Contribution | |||||
| # | Program Outcomes | 0 | 1 | 2 | 3 |
| 1 | They attain advanced level of knowledge in the functional areas of business administration such as strategic management, marketing, accounting, finance, organization management, human resources, and operations management. | ✔ | |||
| 2 | They are capable of synthesizing the knowledge that they attained in the area of business administration with the knowledge base that they developed in their undergraduate specialisms. | ✔ | |||
| 3 | They are capable of identifying and analyzing legal, environmental and social factors, which influence the basic functional areas of the business administration. | ✔ | |||
| 4 | They understand and implement rational, systematic and scientific approaches effectively in problem solving and decision-making processes. | ✔ | |||
| 5 | They are capable of applying, analyzing, synthesizing and evaluating the knowledge they developed in diverse fields efficiently. | ✔ | |||
| 6 | They are capable of transferring information by using efficient verbal and written communication techniques. | ✔ | |||
| 7 | They are capable of performing professional communication effectively also in English. | ✔ | |||
| 8 | They know methods of performing efficient teamwork. | ✔ | |||
| 9 | They are capable of understanding and synthesizing academic and scientific research in their areas and able to transform such research into useful knowledge. | ✔ | |||
| 10 | They have competence in all of the stages of scientific research and processes. | ✔ | |||
| 11 | They are knowledgeable in the areas of professional ethics and responsibility. | ✔ | |||
| 12 | They are capable of utilizing their knowledge and skills efficiently in global and multicultural contexts. | ✔ | |||
| 13 | They are knowledgeable in the issues of environment, social responsibility, social justice, quality and cultural values. | ✔ | |||
| 14 | They have a creative, innovative and critical perspective. | ✔ | |||
0: No Contribution 1: Little Contribution 2: Partial Contribution 3: Full Contribution