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title: BOUN EMBA 2022 Section 1

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# 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