TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | ISLZ106 |
| Name | Accounting 2 |
| Term | 2020-2021 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 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. JALE SAĞLAR |
| Course Instructor |
Prof. Dr. KORAY TUAN
(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
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 |
| LO06 | Became an expert in preparing financial statements and adjustments related with end of period transactions |
| LO07 | Learn fixed assets |
| LO08 | Learn depreciation |
| LO09 | Learn accounts payable |
| LO10 | Learn advance accounts |
| LO11 | Learn deposits |
| LO12 | Learn guarantees |
| LO13 | Learn long term liability accounts |
| LO14 | Learn capital account |
| LO15 | Learn completing the accounting cycle |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Having basic conceptual knowledge about economics and public finance and educating students who are able to analyze economic events in the light of this information, to think analytically, to work in cooperation and harmony, and to be able to do business. | 3 |
| PLO02 | - | Collecting and commenting data from different sources using contemporary communication tools, methods and processes | 3 |
| PLO03 | - | Having basic computer skills and knowledge, the vocational field uses this information | 2 |
| PLO04 | - | Perform numerical and statistical data aggregation, analysis and interpretation | 4 |
| PLO05 | - | Individually and / or in a team, take responsibility, leadership, and effectively works | 4 |
| PLO06 | - | An area he does not research exploits from different sources in the framework of academic rules, synthesizes the information he obtains and effectively presents it | 4 |
| PLO07 | - | Awareness of the necessity of life-long learning, it follows up-to-date developments in the field and constantly innovates | 5 |
| PLO08 | - | Synthesize and effectively deliver information from an unfamiliar field to other sources in the framework of academic rules | 4 |
| PLO09 | - | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | 3 |
| PLO10 | - | Uses Turkish in accordance with the needs of academic life and business life | 3 |
| PLO11 | - | He / she correctly understands the feelings, thoughts and behaviors of the people concerned and expresses himself / herself in writing and orally | 4 |
| PLO12 | - | It has social, scientific and ethical values in the stages of collecting, interpreting and announcing the data related to the scientific fields in which statistics are used. | 5 |
| PLO13 | - | Aware of and act in accordance with social, scientific and professional ethical values | 5 |
| PLO14 | - | Question traditional approaches, practices and methods, develop new working methods where necessary and | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Accounting process in a period - Definition of year end procedures and evaluation rules | reading related chapters, and interpretation | |
| 2 | Transaction an account of cash, checks received and bank accounts | reading related chapters, and interpretation | |
| 3 | Transaction an account of stock, bonds and notes receivable accounts | reading related chapters, and interpretation | |
| 4 | Transaction an account of customers and some credit accounts | reading related chapters, and interpretation | |
| 5 | Transaction an account of inventories (purchase and sold of trade goods) | reading related chapters, and interpretation | |
| 6 | Transaction an account of another special current assets | reading related chapters, and interpretation | |
| 7 | Non-current assets - tangible long lived assets | reading related chapters, and interpretation | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Year end procedures and evaluation of tangible long lived assets | reading related chapters, and interpretation | |
| 10 | Year end procedures and evaluation of intengible asset accounts | reading related chapters, and interpretation | |
| 11 | Year end procedures and evaluation of short term liabilities (special accounts) | reading related chapters, and interpretation | |
| 12 | Year end procedures and evaluation of long term liabilities and equity capital accounts (special accounts) | reading related chapters, and interpretation | |
| 13 | Year end procedures and evaluation of revenue and expenses accounts | reading related chapters, and interpretation | |
| 14 | corporation income tax | reading related chapters, and interpretation | |
| 15 | Examples | re-reading and problem solution | |
| 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 |
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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||