# BOUN EMBA 2022 Section 1

## Module I

### ADEX 501 - Financial Accounting
++Lecturer:++ Ali Coşkun

Assignment Deadline: January 16th
**Notes**
- That is a firm? Why do they exist?
- What is stakeholder? Who are stakeholders?
- SOCG (Suppliers, owners, customers, governments, creditors, competitors, employees)
- İngilizcelerini not al-> TAPDK, BDDK, SPK, TCMB, EPDK, BTK vs
- CSR ->
- Green deal-> Paris climate agreement
- What is trade credit/or?
- What is crucial in this circle?
- Communication, shared information (accounting is sharing information; it is crucial in having decisions)
- The four basic financial statements? Take notes.
- Read -> Who creates money? https://www.paraanaliz.com/wp-content/uploads/2020/05/engin_yilmaz_parayi_kim_yaratir.pdf
- Muhasebe eşitliği, assets, liabilites etc.
- assets = liabilites (claims on the asset?) + shareholders equity
- amortisman ingilizce?
- difference between depreciation and amortisation
- Assets (A) = Liabilities (L) + Stockholders' Equity (E)
- E: Stockholders' Equity:
- C/C
- R/E (retailer earnings)
- N/I (net income?)
- Dividend
- One way of growing the business is:
- Issuing a common stock
- Secondary Public Offering
- What is revenue, expenses, profit?
- Gider ve maliyet farklı şeylerdir. Cost & expense?
- Bir şeyin maliyeti 10 lira olabilir ancak gider olabilmesi için belirli periyotlarda muhasebeleştirilmesi lazım. Örneğin, 2.5 liradan 4 yılda giderleştirebilirsin.
- Debit -> Borç (solda)
- Credit -> Alacak (sağda)
- There 4 statements
- Income statement
- Statement of changes in shareholders' equity (özkaynak değişim tablosu)
- Balance sheet
- Kitap çok iyi mutlaka bak
- 3 types of activities:
- Operating activities
- Financing activities
- Investing activities

- Tahakkuk bazlı muhasebe (accrual)
- Record income when you earn it
- Record expense when they are likely to help generating revenue??
- Working capital = current assets that can be liquified - current liabilities whose due is in the operation cycle
- What does negatif WC mean? -> maturity mismatching
### ADEX 502 - Macroeconimics for Global Economy
++Lecturer:++ Metin Ercan

--> HDI human development index, ödeve ekle.

- Assignments -> get it done in advance.
- net rezerv -> https://tcmb-reserves.github.io/

### ADEX 525 - Managerial Statistics
++Lecturer:++ Ulaş Akküçük
https://www.youtube.com/user/akkucuk/videos
http://web.boun.edu.tr/ulas.akkucuk/ pass->adex

- Six Sigma company? what is six sigma statistics?
- Normal distribution
- %40 assignments, %60 final

### ADEX 503 - Corporate Finance I
++Lecturer:++ Atilla Odabaşı