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Semester Course Unit Code Course Unit Title L+P Credit Number of ECTS Credits
Course Details
Objectives of the Course Businesses need financial information, which is one of the most important purposes of accounting; Thanks to the developing
technology, they have become faster and more easily accessible. Systems are needed to obtain this information both at the beginning and as long as the
activity continues. This process, which will be called as Accounting Information System in short, is to gain knowledge and skills at the level of master's level
and to ensure that they are prepared about possible innovations.
Course Content Importance of Information in Business, Accounting Information System , Electronic Business, Enterprise Resource Usage, Data Flow in
Accounting Information System, Business Processes, Security, Databases, Reporting System, System Development,
Assistants None
Work Placement(s) No
Recommended or Required Reading
Resources
[1] Marshall B. Romney, Paul John Steinbart- Accounting Information Systems, Fourteenth Edition. | New York : Pearson, [2016] | Revised
[2] Wild, John J., Financial accounting : information for decisions / John J. Wild.—8th edition. 2017.
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
Mid-terms 1 % 50
Quizzes 0 %0
Assignment 0 %0
Attendance 0 %0
Practice 0 %0
Project 0 %0
Final examination1 % 50
Total 2 % 100
ECTS Allocated Based on Student Workload
Course Duration 14 3 42
Mid-terms 1 15 15
Final examination 1 35 35
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
No Learning Outcomes
1 Explanatory information on Introduction to Accounting Information Systems and Management Decisions. Resources related to the course 1.1.
Lessons related to Accounting Information Systems 1.2. Reminder information about General Ledger
2 Necessity of information systems in businesses, general information about the accounting information system 2.1. Information systems in
businesses 2.2. Accounting information system
3 Sample solutions to consolidate basic accounting knowledge 3.1. Uniform Accounting System 3.2. Uniform Chart of Accounts 3.3. Current and Fixed
Assets
4 Processing the account classes that make up the balance sheet. Introduction to the financial statements affecting management decisions 4.1. Short
Term Liabilities 4.2. Long Term Liabilities 4.3. Equity Resources
5 Sample solutions about how income and expense items, which are the most important source of information in accounting information system, are
recorded 5.1. Introduction of Income Statement and Cost Accounts 5.2. Techniques for closing these accounts at the end of the period 5.3. The importance
of records for management decisions
6 Preparation and interpretation of financial statements, which are the most important tools in making management decisions 6.1. In the accounting
information system; Sample solutions for the preparation of financial statements 6.2. Making trial balance 6.3. Preparation of the balance sheet 6.4.
Preparation of income statement
7 General information about the techniques supporting the Accounting Information System 7.1. Techniques supporting the Accounting Information
System 7.2. Package Programs 7.3. ERP systems, application examples
8 Introducing the concepts that have entered Accounting and Auditing issues in recent years, and their guidance to research for more detailed
information 8.1. Recent developments and techniques in Accounting Information Systems 8.2. Information about XBRL, Blockchain, Artificial Intelligence, Big
Data. 8.3. Interpreting reports and their effects on management decisions
1 Introducing the course and its application, explaining the evaluation information to the student, introducing the book and the relevant legislation,
emphasizing the importance of the course in the curriculum and its interaction with other courses. 1. General information about accounting 1.1. Explanation
of Basic Accounting Equation 1.2. Sample solution for understanding basic accounting
2 2. Recording tools used in accounting 2.1. Explanation of sample solution on notebooks 2.2. The first basic and simple explanations about the
financial statements.
3 3. Uniform account system on which the accounting information system is based 3.1. Chart of accounts and classification of accounts 3.2.
Introduction of accounts, explanation of legislation on the subject
4 4. Current Assets and their role in management decisions in the information system 4.1. Fixed Assets, examples and interpretation examples 4.2.
Accounts that make up Foreign and Equity Resources and what management needs to know 4.3. Sample records
5 5. Preparation of financial statements according to the uniform accounting system 5.1. Preparation of the balance sheet 5.2. Preparation of income
statement 5.3. Alternating Current and Voltage
6 6. Preparation of financial statements according to the uniform accounting system 6.1. Preparation of the balance sheet 6.2. Preparation of income
statement 6.3. Preparation of cash flow and equity change tables 6.4. Contribution of these tables to management decisions
7 7. Databases 7.1. Generally Databases 7.2. Data Management 7.3. Database Management System
8 Midterm Exam (CHECK THE ACADEMIC CALENDAR FOR EXAM AND RESULT ANNOUNCEMENT DATES)
9 9. Reporting System 9.1. The Need for Reporting 9.2. Reporting with KKP (ERP Enterprise Resource Systems ) System 9.3. Financial Reporting
10 10. Accounting Information System Security 10.1. MBS and Cheats 10.2. Sources of Security Risk 10.3. Control Tests
11 11. Reporting System 11.1. The Need for Reporting 11.2. Reporting with KKP (ERP Enterprise Resource Systems) System 11.3. Financial Reporting
12 12. Financial Reporting Standards 12.1. Turkey Financial Reporting Standards 12.2. International Financial Reporting Standards 12.3. applications
Reporting Standards in Turkey 12.4. Public Oversight Authority
13 13. Management Reporting 13.1. Importance of Management Reporting System 13.2. Factors Affecting the Management Reporting System 13.3.
Usage Areas of Information Obtained in Management Reporting System 13.4. Report Presentation to Management 13.5. Latest developments and
techniques in Accounting Information Systems 13.6. Information about XBRL ( eXtensible Business Reporting Language) , Blockchain, Artificial Intelligence,
Big Data concepts 13.7. The effects of these developments on businesses, accountants and independent auditors in our country.
14 14. Latest developments and techniques in accounting information systems 14.1. Information about XBRL (eXtensible Business Reporting
Language), , Blockchain, Artificial Intelligence, Big Data 14.2.The effects of these developments on the enterprises, accountants and independent auditors in
our country
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