TÜRKÇE
ENGLISH
Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC222 |
| Name | Accounting II |
| Term | 2018-2019 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 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 |
KAYAHAN TÜM
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To acquire knowledge about the basic concepts of accounting, generally accepted accounting principles and to enable the students to have necessary equipments about the accounting process
Course Content
Learn general information about law and source of law, learn concept of right, learn about good faith
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define the inventory and its valuation methods |
| LO02 | Use the appropriate valuation method about accounts |
| LO03 | Identify the accounting mistakes with the help of inventory transactions |
| LO04 | Rearrange the trial balance after adjustments and evaluation of the mistakes |
| LO05 | Prepare the balance sheet and income statement at the end of fiscal period Became an expert in preparing financial statements and adjustments related with end of period transactions |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | List and define the concepts of business management, and explain their relations to each other | 0 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 5 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 1 |
| PLO04 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 1 |
| PLO05 | - | Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. | 2 |
| PLO06 | - | Determine appropriate methods to solve business problems | 4 |
| PLO07 | - | Evaluate the results that are obtained from applications of business management methods | 4 |
| PLO08 | - | Use the basic numerical and statistical softwares | 5 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 0 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 4 |
| PLO11 | - | 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. | 4 |
| PLO12 | - | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning | 4 |
| PLO13 | - | Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. | 4 |
| PLO14 | - | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 4 |
| PLO15 | - | Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format | 4 |
| PLO16 | - | Question traditional approaches, methods and implementations; develop and implement alternative methods when required | 4 |
| PLO17 | - | Recognize and apply social, scientific and professional ethical values. | 4 |
| PLO18 | - | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives | 4 |
| PLO19 | - | Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | To learn accounting for current assets | Reading material related to the topic | |
| 3 | Accounts belonging to current assets (Liquid assets, Stock and shares, Accounts receivable) | Reading material related to the topic | |
| 4 | Accounts belonging to current assets (Inventories) | Reading material related to the topic | |
| 5 | Accounts belonging to current assets (Inventories) | Reading material related to the topic | |
| 6 | Accounts belonging to current assets (Valuation method of inventory) | Reading material related to the topic | |
| 7 | To learn accounting of assets belonging to fixed assets | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Depreciation and amortization records in fixed assets | Reading material related to the topic | |
| 10 | To learn accounting of assets belonging to fixed assets (continued) | Reading material related to the topic | |
| 11 | To learn accounting for short term liabilities | Reading material related to the topic | |
| 12 | To learn accounting for short term liabilities (continued) | Reading material related to the topic | |
| 13 | To learn accounting for Long Term Liabilities accounts | Reading material related to the topic | |
| 14 | To learn accounting for Long Term Liabilities accounts (continued) | Reading material related to the topic | |
| 15 | To learn accounting of shareholders equity | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
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 |