Psychology
Bachelor	Length of the Programme: 4	Number of Credits: 240	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF: Level 6

Ders Genel Tanıtım Bilgileri

School/Faculty/Institute

Faculty of Economics, Administrative and Social Sciences

Course Code

ACCT 332

Course Title in English

Accounting for Start-ups

Course Title in Turkish

Girişimcilik için Muhasebe Yönetimi

Language of Instruction

Type of Course

Flipped Classroom

Level of Course

Intermediate

Semester

Spring

Contact Hours per Week

Lecture: 3

Recitation:

Lab:

Other:

Estimated Student Workload

134 hours per semester

Number of Credits

5 ECTS

Grading Mode

Standard Letter Grade

Pre-requisites

ACCT 201 - Financial Accounting

Expected Prior Knowledge

None

Co-requisites

None

Registration Restrictions

Only Undergraduate Students

Overall Educational Objective

To learn to use and examine accurate records of financial transactions to identify opportunities for growth and improvement.

Course Description

Accounting is one of the key ingredients for successful startups. Many entrepreneurs, however, lack knowledge of accounting. This course teaches basic accounting knowledge needed in starting and operating startups to entrepreneurs or would-be entrepreneurs who did not major in accounting. Students of this course will learn to read and understand financial statements such as balance sheets, income statements and cash flow statements. They will also practice simple financial planning of a startup. This course also covers the concept company valuation as well as how startups get funding. This is a practical course aimed at direct application of the knowledge gained into running real startups. It also aims to enable entrepreneurs and would-be-entrepreneurs to understand the "language of account" so that they can talk to professionals with confidence.

Course Description in Turkish

Muhasebe başarılı bir başlangıç için anahtar bileşenlerden biridir. Ancak birçok girişimci muhasebe bilgisinden yoksundur. Bu ders, işe girişimlerde ve işletmede gerekli olan temel muhasebe bilgilerini öğretir; Bu dersin öğrencileri bilanço, gelir tablosu ve nakit akışı tablosu gibi finansal tabloları okumayı ve anlamayı öğrenir. Ayrıca, bir başlangıç için basit finansal planlama pratiği yapacaklardır. Bu kurs aynı zamanda konsept şirket değerlemesinin yanı sıra yeni başlayanların nasıl fon alacağını da kapsar. Bu, gerçek başlangıçların başlatılması için edinilen bilgilerin doğrudan uygulanmasını amaçlayan pratik bir derstir. Ayrıca girişimcilerin ve girişimcilerin "hesap dilini" anlamalarını ve böylece profesyonellerle güvenle konuşabilmelerini sağlamayı amaçlamaktadır.

Course Learning Outcomes and Competences

Upon successful completion of the course, the learner is expected to be able to:
1) handle the accounting operations of a startup
2) prepare financial records in line with the Turkish Accounting Standards (TMS);
3) prepare financial reports according to the TMS.

Program Learning Outcomes/Course Learning Outcomes	1	2	3
1) Thorough knowledge of the major concepts, theoretical perspectives, empirical findings, and historical trends in psychology.
2) Understanding of and ability to apply essential research methods in psychology, including research design, data analysis, and data interpretation.
3) Competence to use critical and creative thinking, skeptical inquiry and a scientific approach to solving problems related to behavior and mental processes.
4) Understanding and ability to apply psychological principles, skills and values in personal, social, and organizational contexts.
5) Ability to weigh evidence, to tolerate ambiguity, and to reflect other values that underpin psychology as a discipline.
6) Internalization and dissemination of professional ethical standards.
7) Demonstration of competence in information technologies, and the ability to use computer and other technologies for purposes related to the pursuit of knowledge in psychology and the broader social sciences.
8) Skills to communicate the knowledge of psychological science effectively, in a variety of formats, in both Turkish and in English (in English, at least CEFR B2 level).
9) Recognition, understanding, and respect for the complexity of sociocultural and international diversity.
10) Recognition for the need for, and the skills to pursue, lifelong learning, inquiry, and self-improvement.
11) Ability to formulate critical hypotheses based on psychological theory and literature, and design studies to test those hypotheses.
12) Ability to acquire knowledge independently, and to plan one’s own learning.
13) Demonstration of advanced competence in the clarity and composition of written work and presentations.

Relation to Program Outcomes and Competences

N None	S Supportive	H Highly Related

	Program Outcomes and Competences	Level	Assessed by
1)	Thorough knowledge of the major concepts, theoretical perspectives, empirical findings, and historical trends in psychology.	N
2)	Understanding of and ability to apply essential research methods in psychology, including research design, data analysis, and data interpretation.	N
3)	Competence to use critical and creative thinking, skeptical inquiry and a scientific approach to solving problems related to behavior and mental processes.	H	Exam,HW,Participation
4)	Understanding and ability to apply psychological principles, skills and values in personal, social, and organizational contexts.	N
5)	Ability to weigh evidence, to tolerate ambiguity, and to reflect other values that underpin psychology as a discipline.	N
6)	Internalization and dissemination of professional ethical standards.	N
7)	Demonstration of competence in information technologies, and the ability to use computer and other technologies for purposes related to the pursuit of knowledge in psychology and the broader social sciences.	N
8)	Skills to communicate the knowledge of psychological science effectively, in a variety of formats, in both Turkish and in English (in English, at least CEFR B2 level).	N
9)	Recognition, understanding, and respect for the complexity of sociocultural and international diversity.	S	Participation
10)	Recognition for the need for, and the skills to pursue, lifelong learning, inquiry, and self-improvement.	S	HW,Participation
11)	Ability to formulate critical hypotheses based on psychological theory and literature, and design studies to test those hypotheses.	N
12)	Ability to acquire knowledge independently, and to plan one’s own learning.	S	Exam,HW
13)	Demonstration of advanced competence in the clarity and composition of written work and presentations.	H	Exam,HW

Prepared by and Date	ÖZNUR AKMAN , May 2023
Course Coordinator	MERVE ÖZ
Semester	Spring
Name of Instructor	Öğr. Gör. ÖZNUR AKMAN

Course Contents

Week	Subject
1)	Introduction to Turkish Accounting System
2)	Accounting Principles and Practices
3)	The Accounting Cycle, Completion of the Accounting Cycle
4)	Accounting For a Merchandisers
5)	1. Mid-term exam
6)	Cash and Internal Control
7)	Receivables
8)	Long-Term Operational Assets
9)	Current Liabilities and Payroll
10)	2. Mid-term Exam
11)	Long-Term Liabilities
12)	Stockholders' Equity, Earnings and Dividends
13)	Statement of Cash Flows
14)	Financial Statement Analysis
15)	Final Examination Period
16)	Final Examination Period

Required/Recommended Readings

Nuhoğlu, İrem (2014), Principles of Accounting, Boğaziçi Üniversitesi Döner Sermaye, İstanbul. ISBN: 9789755182988.

Teaching Methods

Lecture (flipped classroom), quiz, participation, exam

Homework and Projects

The students will be making one presentation as a group at the end of the course. The groups will be formed and the details of the projects will be announced later by the instructor. Each group will have maximum 3 members and each team member will present their part individually. Before the presentations, the group projects have to be submitted as a PPT file within a deadline provided by the instructor. Late assignments will not get full points.

Laboratory Work

Computer Use

Other Activities

Assessment Methods

Assessment Tools	Count	Weight
Attendance	1	% 20
Midterm(s)	2	% 40
Final Examination	1	% 40
TOTAL		% 100

Course Administration

akmanoz@mef.edu.tr

Students are expected to attend all sessions and be in class on time. When they cannot attend due to a sickness (which should require a report from a full facility hospital) or an excuse accepted my MEF regulations, they should inform the instructors by mail. As the feedback and questions are very valuable for making the course a distinctive learning experience, students may visit the instructors during office hours or send e mails, for any course related issues. Academic dishonesty and plagiarism will be subject to the YÖK disciplinary regulation.

ECTS Student Workload Estimation

Activity	No/Weeks	Hours			Calculation
	No/Weeks per Semester	Preparing for the Activity	Spent in the Activity Itself	Completing the Activity Requirements
Course Hours	14	2	3	2	98
Project	1	12	2		14
Midterm(s)	2	9	2		22
Total Workload					134
Total Workload/25					5.4
ECTS					5