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Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC202 |
| Name | Financial Accounting II |
| Term | 2015-2016 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. BAŞAK GÜL AKAR |
| Course Instructor |
Doç. Dr. BİLAL ZAFER BERİKOL
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
The objective of this course is to give general information on accounting procedures at the end of semester.
Course Content
Basic concepts and semester end procedures of balance sheet accounts, income statement accounts and cost accounts.
Course Precondition
Yok
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | She/ He defines accounts related to current assets. |
| LO02 | She/ he makes daily ledger and general ledger records of accounts related to liquid assets. |
| LO03 | She/ He identifies inventory overages and inventory shortages. |
| LO04 | She/ He makes related inventory overages and inventory shortages daily ledger and general ledger records. |
| LO05 | Maintains account records for the securities account group. |
| LO06 | Records commercial and other accounts receivable. |
| LO07 | Defines the concepts of inventory and valuation. |
| LO08 | She/ He regulates general trial balance. |
| LO09 | She/ He makes calculations regarding period-end transactions. |
| LO10 | She/ He records the period-end transactions. |
| LO11 | She/ He regulates adjusted trial balance. |
| LO12 | She/ He prepares year-end balance sheet and income statement. |
| LO13 | She/ He makes closing records. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 5 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Reasons for year end accounting procedures | Reading material related to the topic | |
| 2 | Definition of year end procedures and evaluation rules | Reading material related to the topic | |
| 3 | Year end procedures and evaluation of cash, checks received and bank accounts | Reading material related to the topic | |
| 4 | Year end procedures and evaluation of stock, bonds and notes receivable accounts | Reading material related to the topic | |
| 5 | Year end procedures and evaluation of customers and some credit accounts | Reading material related to the topic | |
| 6 | Year end procedures and evaluation of accounts about value added tax | Reading material related to the topic | |
| 7 | Year end procedures and evaluation of merchandise accounts | Reading material related to the topic | |
| 8 | Mid-term Exam | Exam Preparation | |
| 9 | Year end procedures and evaluation of merchandise accounts | Reading material related to the topic | |
| 10 | Year end procedures and evaluation of tangible and intengible asset accounts | Reading material related to the topic | |
| 11 | Year end procedures and evaluation of short term liabilities | Reading material related to the topic | |
| 12 | Year end procedures and evaluation of long term liabilities | Reading material related to the topic | |
| 13 | Year end procedures and evaluation of equity capital accounts | Reading material related to the topic | |
| 14 | Year end procedures and evaluation of revenue and expenses accounts | Reading material related to the topic | |
| 15 | Examples | Reading material related to the topic | |
| 16 | Final Exam | Exam Preparation | |
| 17 | Final Exam | Exam Preparation |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | -20 |
| 1. Midterm Exam | 100 | -20 |
| General Assessment | ||
| Midterm / Year Total | 200 | -20 |
| 1. Final Exam | - | 60 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||