Hafta 114–20 Eyl
Muhasebe ortamı ve işletme türleri
Overview of the Accounting Environment(Chapter 1) -Aim of the Accounting Information -Users of Accounting Information(Internal Users,External Users) -Career Opportunities in Accounting -Forms of Business Organizations(Chapter 12) OBJECTIVES: 1.Use accounting vocabulary 2.Explain the meaning of accounting 3.Identify the users and uses of accounting 4.Apply accounting concepts and principles 5.State the advantages and disadvantages for different business types
Bölüm 1Bölüm 12accounting information usersforms of business organizations
Hafta 221–27 Eyl
Muhasebe döngüsü ve finansal tablolar
The Accounting Cycle(Chapter 2) -Accrual Basis of Accounting -Generally Accepted Accounting Concepts and Principles -Overview of the Accounting Cycle -Analysis and Recording of Transactions -Financial Statements(Chapter 1)(Income Statement,Statement of Owner's Equity,Balance Sheet) FINANCIAL STATEMENTS OBJECTIVES: 1.Distinguish accrual basis accounting from cash-basis accounting.2.Apply Accounting Concepts and Principles.3.State the basic accounting equation 4.Explain the meaning of assets, liabilities and owner’s equity 5.Analyze the effect of business transactions on the basic accounting equation 6.Prepare an income statement, owner’s equity statement, and balance sheet
accrual basisGAAPaccounting equationincome statement
Hafta 328 Eyl – 4 Eki
Bölüm 2: Çift taraflı kayıt ve journalizing
cont.(Chapter 2) THE ACCOUNT DOUBLE ENTRY ACCOUNTING JOURNALIZING THE TRANSACTIONS OBJECTIVES: 1.Define what an account is and how it helps in the recording process 2.Apply the rules of debit and credit. 3.Record transactions in the journal.
accountdouble entry accountingdebit ve creditjournalizing
Hafta 45–11 Eki
Bölüm 2: General ledger ve trial balance
cont.(Chapter 2) GENERAL LEDGER TRIAL BALANCE OBJECTIVES: 1.Posting from the journal to the ledger 2.Prepare a trial balance 3.Use trial balance to prepare financial statements 4.Use accounting terms
general ledgerpostingtrial balancefinancial statements
Hafta 512–18 Eki
Bölüm 2: General ledger ve trial balance
cont.(Chapter 2) GENERAL LEDGER TRIAL BALANCE OBJECTIVES: 1.Posting from the journal to the ledger 2.Prepare a trial balance 3.Use trial balance to prepare financial statements 4.Use accounting terms
general ledgerpostingtrial balancefinancial statements
Hafta 619–25 Eki
Adjusting entries ve adjusted trial balance (Bölüm 3)
Completing the Accounting Cycle(Chapter 3) NEED FOR ADJUSTMENTS ADJUSTED TRIAL BALANCE OBJECTIVES: 1.Recognize the need for adjustments. 2.Prepare adjusting entries 3.Prepare an adjusted trial balance
adjustments ihtiyacıadjusting entriesadjusted trial balanceBölüm 3
Hafta 726 Eki – 1 Kas
Bölüm 3: Adjusting entries ve adjusted trial balance
cont.(Chapter 3) Completing the Accounting Cycle -NEED FOR ADJUSTMENTS ADJUSTED TRIAL BALANCE OBJECTIVES: 1.Recognize the need for adjustments. 2.Prepare adjusting entries 3.Prepare an adjusted trial balance
accounting cycleadjustmentsadjusting entriesadjusted trial balance
Hafta 82–8 Kas
Ara sınav
MIDTERM EXAM
Hafta 99–15 Kas
Bölüm 10: depreciation ve intangible assets
Measures of Operating Capacity(Chapter 10) DEPRECIATION METHODS FOR PLANT ASSETS INTANGIBLE ASSETS OBJECTIVES: 1.Account for depreciation 2.Select the best depreciation method for identified purposes 3.State the characteristics of intangible assets
depreciation methodsplant assetsintangible assetsoperating capacity
Hafta 1016–22 Kas
Ticari mal işlemleri (Bölüm 4)
MERCHANDISE TRANSACTIONS(Chapter 4) PURCHASE OF INVENTORY SALE OF INVENTORY SALES REVENUE,COST OF GOODS SOLD, GROSS PROFIT Multiple Step Income Statement OBJECTIVES: 1.Account for purchase of inventory 2.Account for sale of inventory 3.Prepare a merchandiser’s financial statements
purchase of inventorysale of inventorycost of goods soldmultiple step income statement
Hafta 1123–29 Kas
Bölüm 5: stoklar ve inventory valuation
INVENTORIES(Chapter 5) INVENTORY EQUATION INVENTORY VALUATION METHODS OBJECTIVES: 1.Calculate cost and ending inventory using different methods 2.Compare the effects of different methods
inventory equationinventory valuation methodsending inventorycost
Hafta 1230 Kas – 6 Ara
Özkaynaklar ve şirket yapısı (Bölüm 12)
Shareholders' Equity (Chapter 12) FORMS OF BUSINESS ORGANIZATIONS CHARACTERISTICS OF A CORPORATION COMMON STOCK,DIVIDENDS,RETAINED EARNINGS, ADDITIONAL PAID-IN CAPITAL OBJECTIVES: 1.Identify the characteristics of a corporation 2.Record the issuance of stock, dividends and additional paid-in capital 3.Prepare the retained earnings statement 3.Prepare the stockholder’s equity section of a corporation balance sheet
common stockdividendsretained earningsadditional paid-in capital
Hafta 137–13 Ara
Accounting ratios ile işletme değerlendirme
ACCOUNTING RATIOS Current Ratio(Chapter 14 ) Debt to Equity Ratio(Chapter 14) Gross Profit Ratio(Chapter 4 ) OBJECTIVES: 1.Use the current ratio and the debt ratio to evaluate a business 2.Use gross earning percentage and net earning percentage ratios to evaluate a business
current ratio (Bölüm 14)debt to equity ratio (Bölüm 14)gross profit ratio (Bölüm 4)gross ve net earning percentage
Hafta 1414–20 Ara
Genel Tekrar
Review
tekrar