International Trade and Logistics (English)
Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of International Trade and Logistics (English)
Course Details
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of International Trade and Logistics (English)
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 04920003 | Introduction to Accounting | 1 | Spring | 2 | 3+0+0 | 5 | 5 |
| Course Type | Compulsory |
| Course Cycle | Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6) |
| Course Language | English |
| Methods and Techniques | Case studies, discussion, Q&A |
| Mode of Delivery | Face to Face |
| Prerequisites | No prerequisites. |
| Coordinator | - |
| Instructor(s) | Asst. Prof. Hamide SELÇUK |
| Instructor Assistant(s) | - |
Course Instructor(s)
| Name and Surname | Room | E-Mail Address | Internal | Meeting Hours |
|---|---|---|---|---|
| Asst. Prof. Hamide SELÇUK | C-212 | [email protected] | 7281 |
Course Content
This course covers the use of the uniform chart of accounts in the Turkish accounting system and the preparation of basic financial statements (Balance Sheet and Income Statement) by ensuring compliance with international standards.
Objectives of the Course
The aim of the course is to teach the basic concepts, standards and applications of financial accounting systems in accordance with international standards at the initial level and to give basic financial statements and the accounting account and recording system used in the preparation of these statements in the Turkish accounting system in the first stage.
Contribution of the Course to Field Teaching
| Basic Vocational Courses | X |
| Specialization / Field Courses | |
| Support Courses | |
| Transferable Skills Courses | |
| Humanities, Communication and Management Skills Courses |
Relationships between Course Learning Outcomes and Program Outcomes
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Program Learning Outcomes | Level |
|---|---|---|
| P14 | To be able to have strategic management skills to make suggestions on issues such as goals, objectives, mission, vision, target market, positioning, business portfolio design, market and marketing performance measurement related to the organization and to make medium and long-term plans related to these suggestions. | 4 |
| P13 | Being aware of the global and local economic, social, legal and environmental consequences of field practices and the responsibilities that these consequences impose on oneself and other actors in the field. | 1 |
| P12 | To be able to act with moral values and professional responsibility. | 5 |
| P11 | To be able to provide the necessary technical and social communication in Turkish and English with individual and institutional actors involved in international trade and logistics processes. | 1 |
| P10 | To follow the developments in the field of international trade and logistics in Turkish and English. | 1 |
| P9 | To be able to have the competence to conduct market and marketing research. | 1 |
| P8 | To be able to access different information sources and make quantitative and qualitative analyzes by using software related to the field of international trade and logistics. | 1 |
| P7 | To be able to follow the theoretical and practical developments in issues related to International Trade and Logistics and to update their knowledge and skills in these matters. | 1 |
| P6 | To be able to plan and manage individual studies related to International Trade and Logistics and to take responsibility in group studies. | 1 |
| P5 | Ability to work in coordination with different disciplines and cultures. | 1 |
| P4 | Monitor and evaluate the micro and macro actors involved in International Trade and Logistics processes, their activities, and their relationships and interactions with each other and with actors in other systems. | 1 |
| P3 | To be able to make evaluations and express opinions on economic, administrative, financial and commercial issues. | 5 |
| P2 | To be able to conduct scientific research in the field of International Trade and Logistics, including problem identification, data collection, analysis and reporting processes, and to be able to transfer the findings in written and oral form. | 1 |
| P1 | To have current, theoretical and practical knowledge about International Trade and Logistics and to be able to use them in academic and professional contexts. | 1 |
Course Learning Outcomes
| Upon the successful completion of this course, students will be able to: | |||
|---|---|---|---|
| No | Learning Outcomes | Outcome Relationship | Measurement Method ** |
| O1 | Students gain the competence to analyze the goals, objectives, mission and vision of the organization and develop strategic suggestions by using accounting data in the process of determining business strategies and goals. | P.14.12 | 1 |
| O2 | Using accounting information, students develop the ability to determine the target market of the business, design positioning strategies, manage business portfolio and measure marketing performance, and gain the competence to make medium and long-term planning in these processes. | P.14.13 | 1 |
| O3 | By understanding accounting ethical principles, students gain the ability to recognize and solve moral problems they may encounter in business activities. | P.12.8 | 1 |
| O4 | Students develop the competence to manage financial reporting processes and take responsibility in these processes by adhering to the principles of honesty, transparency and accountability in accounting practices. | P.12.9 | 1 |
| O5 | Students gain the competence to evaluate business activities from economic, administrative, financial and commercial perspectives by using basic accounting concepts and to report these evaluations. | P.3.2 | 1 |
| O6 | Students analyze the financial situation of the business by interpreting financial statements and develop the ability to develop strategic suggestions for business management in line with these analyses. | P.3.3 | 1 |
| ** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7 | |||
Weekly Detailed Course Contents
| Week | Topics |
|---|---|
| 1 | General information about the course (measurement method of the course, attendance, resources) |
| 2 | The context and purpose of financial reporting - Accounting principles, concepts and qualitative characteristics |
| 3 | Accounts, Nature of Accounts |
| 4 | The use of double-entry and accounting systems |
| 5 | Journalizing Transactions |
| 6 | Journalizing Transactions |
| 7 | Posting to a General Ledger |
| 8 | Solution of advanced examples related to asset accounts |
| 9 | Depreciation accounts |
| 10 | Depreciation accounts |
| 11 | Monograph |
| 12 | Solution of advanced examples related to income and expense accounts |
| 13 | Recording Closing Entries and Preparing a Post-Closing Trial Balance |
| 14 | Preparing Income Statement and Post-closing Balance Sheet |
Textbook or Material
| Resources | Genel Muhasebe- Orhan Sevilengül |
| Financial Accounting - Schaum Series by Siegel and Shim, McGraw Hill |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Laboratory | - | - |
| Practice | - | - |
| Field Study | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| Seminar | - | - |
| Quiz | - | - |
| Listening | - | - |
| Midterms | 1 | 40 (%) |
| Final Exam | 1 | 60 (%) |
| Total | 100 (%) | |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 14 | 3 | 42 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 14 | 4 | 56 |
| Midterms | 1 | 20 | 20 |
| Quiz | 0 | 0 | 0 |
| Homework | 0 | 0 | 0 |
| Practice | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Project | 0 | 0 | 0 |
| Workshop | 0 | 0 | 0 |
| Presentation/Seminar Preparation | 0 | 0 | 0 |
| Fieldwork | 0 | 0 | 0 |
| Final Exam | 1 | 20 | 20 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 138 | ||
| Total Work Load / 30 | 4,60 | ||
| Course ECTS Credits: | 5 | ||
Course - Learning Outcomes Matrix
| Relationship Levels | ||||
| Lowest | Low | Medium | High | Highest |
| 1 | 2 | 3 | 4 | 5 |
| # | Learning Outcomes | P3 | P12 | P14 |
|---|---|---|---|---|
| O1 | Students gain the competence to evaluate business activities from economic, administrative, financial and commercial perspectives by using basic accounting concepts and to report these evaluations. | 5 | - | - |
| O2 | Students analyze the financial situation of the business by interpreting financial statements and develop the ability to develop strategic suggestions for business management in line with these analyses. | 5 | - | - |
| O3 | By understanding accounting ethical principles, students gain the ability to recognize and solve moral problems they may encounter in business activities. | - | 5 | - |
| O4 | Students develop the competence to manage financial reporting processes and take responsibility in these processes by adhering to the principles of honesty, transparency and accountability in accounting practices. | - | 5 | - |
| O5 | Students gain the competence to analyze the goals, objectives, mission and vision of the organization and develop strategic suggestions by using accounting data in the process of determining business strategies and goals. | - | - | 5 |
| O6 | Using accounting information, students develop the ability to determine the target market of the business, design positioning strategies, manage business portfolio and measure marketing performance, and gain the competence to make medium and long-term planning in these processes. | - | - | 5 |