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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV228 |
| Name | Accounting Practices II |
| Term | 2018-2019 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
Doç. Dr. BİLAL ZAFER BERİKOL
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To be able to make detailed applications about accounting subjects
Course Content
Inventory procedures and applications for the end of the period (overall temporary balance and the transactions after the balance sheet), valuation measures, commercial profit-financial profit, inventories, expenses to income table accounts (according to 7/A-7/B options)
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Be able to make transactions at the end of the period |
| LO02 | General trial balance can explain and prepare |
| LO03 | Excat balance can explain and prepare |
| LO04 | Be able to calculate commercial profit and financial profit |
| LO05 | Reflecting transaction manage to do |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | Inventory transactions and applications at the end of the period (General temporary balance and all subsequent transactions) | Reading course books and lesture notes | |
| 3 | Inventory transactions and applications at the end of the period (General temporary balance and all subsequent transactions) | Reading course books and lesture notes | |
| 4 | Valuation measures (Cost Price, Stock Exchange Price, Saving Value) | Reading course books and lesture notes | |
| 5 | Valuation measures (Value in Account, Nominal Value, Tax Value) | Reading course books and lesture notes | |
| 6 | Valuation measures (Current Value, Precedent Value) | Reading course books and lesture notes | |
| 7 | Commercial profit and financial profit (Definition) | Reading course books and lesture notes | |
| 8 | Mid-Term Exam | Prepare for the exam | |
| 9 | Commercial profit and financial profit (Non-Tax-Deductible Expenses) | Reading course books and lesture notes | |
| 10 | Commercial profit and financial profit (Model implementation) | Reading course books and lesture notes | |
| 11 | Stocks | Reading course books and lesture notes | |
| 12 | Stocks | Reading course books and lesture notes | |
| 13 | Expense to be reflected in income statement accounts (according to 7/A-7/B options) | Reading course books and lesture notes | |
| 14 | Expense to be reflected in income statement accounts (according to 7/A-7/B options) | Reading course books and lesture notes | |
| 15 | Shareholders equity | Reading course books and lesture notes | |
| 16 | Term Exams | Prepare for the exam | |
| 17 | Term Exams | Prepare for the exam |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |