TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| ECONOMETRICS PR. | |
| Code | ISLZ202 |
| Name | Financial Accounting II |
| Term | 2020-2021 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 | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
Prof. Dr. KORAY TUAN
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is to provide a more detailed analysis of the accounts and the recording patterns of these accounts as a continuation of Accounting 1 course.
Course Content
Keeping records of short-term foreign sources, long-term foreign resources, equity capitals, determining income and outcome statements, carrying out income balance sheets, inventory.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Identfy cash and cash equivalents |
| LO02 | Identfy instrument accounts |
| LO03 | Identfy accounts receivables |
| LO04 | Identfy other amounts receivable |
| LO05 | Identfy inventory accounts |
| LO06 | Identfy short-term prepaid expenses and accrued income |
| LO07 | Identfy fixed assets |
| LO08 | Identfy depreciation |
| LO09 | Identfy accounts payable |
| LO10 | Identfy advance accounts |
| LO11 | Identfy deposits |
| LO12 | Identfy guarantees |
| LO13 | Identfy long term liability accounts |
| LO14 | Identfy capital account |
| LO15 | Identfy completing the accounting cycle |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Explains Econometric concepts | 3 |
| PLO01 | - | Explains Econometric concepts | 4 |
| PLO02 | - | Acquires basic Mathematics, Statistics and Operation Research concepts | 4 |
| PLO02 | - | Acquires basic Mathematics, Statistics and Operation Research concepts | 5 |
| PLO03 | - | Equipped with the foundations of Economics, and develops Economic models | 4 |
| PLO03 | - | Equipped with the foundations of Economics, and develops Economic models | 5 |
| PLO04 | - | Describes the necessary concepts of Business | 5 |
| PLO04 | - | Describes the necessary concepts of Business | 3 |
| PLO05 | - | Models problems with Mathematics, Statistics, and Econometrics | 5 |
| PLO05 | - | Models problems with Mathematics, Statistics, and Econometrics | 5 |
| PLO06 | - | Estimates the model consistently and analyzes & interprets its results | 4 |
| PLO06 | - | Estimates the model consistently and analyzes & interprets its results | 5 |
| PLO07 | - | Acquires the ability to analyze, benchmark, evaluate and interpret at conceptual levels to develop solutions to problems | 5 |
| PLO07 | - | Acquires the ability to analyze, benchmark, evaluate and interpret at conceptual levels to develop solutions to problems | 5 |
| PLO08 | - | Collects, edits, and analyzes data | 5 |
| PLO08 | - | Collects, edits, and analyzes data | 4 |
| PLO09 | - | Uses a package program of Econometrics, Statistics, and Operation Research | 5 |
| PLO09 | - | Uses a package program of Econometrics, Statistics, and Operation Research | 5 |
| PLO10 | - | Effectively works, take responsibility, and the leadership individually or as a member of a team | 4 |
| PLO10 | - | Effectively works, take responsibility, and the leadership individually or as a member of a team | 3 |
| PLO11 | - | Awareness towards life-long learning and follow-up of the new information and knowledge in the field of study | 4 |
| PLO11 | - | Awareness towards life-long learning and follow-up of the new information and knowledge in the field of study | 4 |
| PLO12 | - | Develops the ability of using different resources in the form of academic rules, synthesis the information gathered, and effective presentation in an area which has not been studied | 5 |
| PLO12 | - | Develops the ability of using different resources in the form of academic rules, synthesis the information gathered, and effective presentation in an area which has not been studied | 5 |
| PLO13 | - | Uses Turkish and at least one other foreign language, academically and in the business context | 4 |
| PLO13 | - | Uses Turkish and at least one other foreign language, academically and in the business context | 4 |
| PLO14 | - | Good understanding, interpretation, efficient written and oral expression of the people involved | 4 |
| PLO14 | - | Good understanding, interpretation, efficient written and oral expression of the people involved | 4 |
| PLO15 | - | Improves himself/herself constantly by defining educational requirements considering interests and talents in scientific, cultural, art and social fields besides career development | 4 |
| PLO15 | - | Improves himself/herself constantly by defining educational requirements considering interests and talents in scientific, cultural, art and social fields besides career development | 4 |
| PLO16 | - | Questions traditional approaches and their implementation while developing alternative study programs when required | 5 |
| PLO16 | - | Questions traditional approaches and their implementation while developing alternative study programs when required | 5 |
| PLO17 | - | Recognizes and implements social, scientific, and professional ethic values | 3 |
| PLO17 | - | Recognizes and implements social, scientific, and professional ethic values | 4 |
| PLO18 | - | Follows actuality, and interprets the data about economic and social events | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Cash and cash equivalents, Instrument accounts | Reading material related to the topic | |
| 2 | Cash and cash equivalents, Instrument accounts | Reading material related to the topic | |
| 3 | Cash and cash equivalents, Instrument accounts | Reading material related to the topic | |
| 4 | Accounts receivables, Other amounts receivable | Reading material related to the topic | |
| 5 | Accounts receivables, Other amounts receivable | Reading material related to the topic | |
| 6 | Inventory Accounts | Reading material related to the topic | |
| 7 | Inventory Accounts | Reading material related to the topic | |
| 8 | Mid-Term Exam | Preparation to Exam | |
| 9 | Short-term prepaid expenses and Accrued income | Reading material related to the topic | |
| 10 | Fixed assets and Depreciation | Reading material related to the topic | |
| 11 | Fixed assets and Depreciation | Reading material related to the topic | |
| 12 | Accounts payable, Advance accounts, deposits and guarantees | Reading material related to the topic | |
| 13 | Long Term Liability Accounts | Reading material related to the topic | |
| 14 | Long Term Liability Accounts | Reading material related to the topic | |
| 15 | Capital Account | Reading material related to the topic | |
| 16 | Term Exams | Preparation to Exam | |
| 17 | Term Exams | Preparation to 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 |
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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||