Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
300002642015ACCOUNTINGCompulsory241
Level of Course Unit
First Cycle and Second Cycle
Objectives of the Course
To teach basic principles of accounting
Name of Lecturer(s)
Assist. Prof. Dr. Dilek DEMİRHAN
Learning Outcomes
1To be able to understand the logic of accounting and recording business transactions
2To be able to learn basic principles about balance sheet and income statement
3To be able to understand and interpret the basic financial ratios
4To be able to use theoritical and practical accounting informatio in solving real life problems
Mode of Delivery
Face to Face
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
In this course it is aimed to give basic information about accounting that will be necessary for pharmacy students when they are managing their drug stores after graduation. Therefore, the concept and basic principles of accounting, formation of accounting logic, uniform account plan and recording of transactions into accounts, balanca sheet and income statement, ratio analysis subjects will be handled in the course.
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Definition of accounting and groups that take information from accounting
2Generally Accepted Accounting Principles
3Formation of Accounting Logic
4Type of accounts and their functions
5Accounting Process: Accumulation (Commercial Documets) and Recording (Journal)
6Accounting Process: Classification (Ledger) and Summarization (Trial Balance)
7Accounting Process: Reporting (Balance Sheet and Income Statement) ve Analysis
8Midterm
9Uniform Account Plan
10Value Added Tax (VAT) applications
11Applications about Income Statement Accounts: Sales Allowances
12Applications about Income Statement Accounts: Sales Returns
13Applications about Income Statement Accounts: Sales Allowances: Interest Income
14Ratio Analysis: Liquidity and Activity Ratios
15Ratio Analysis: Financial Structure and Profitability Ratios Ratio Analysis: Example
16Final
Recommended or Required Reading
Lecture notes are supplied by the lecturer
Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
SUM0
End Of Term (or Year) Learning ActivitiesQuantityWeight
SUM0
SUM0
Language of Instruction
Turkish
Work Placement(s)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Attending Lectures11616
TOTAL WORKLOAD (hours)18
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
PO
14
PO
15
PO
16
PO
17
PO
18
PO
19
PO
20
PO
21
LO1                     
LO2                     
LO3                     
LO4                     
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
Ege University, Bornova - İzmir / TURKEY • Phone: +90 232 311 10 10 • e-mail: intrec@mail.ege.edu.tr