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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV122 |
| Name | General accounting II |
| Term | 2020-2021 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 3-1 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan 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
Prepare period end financial statements by making accounting transactions and records at the end of the semester
Course Content
To prepare the period end inventory, income table and final balance and to prepare the final balance
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To learn end-of-term inventory and inventory records |
| LO02 | To learn about current assetes |
| LO03 | To learn about fixed assets |
| LO04 | To learn the accounting of current and fixed assets |
| LO05 | To learn depreciation and amortization records in fixed assets |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | To learn accounting for current assets | Reading course books and lesture notes | |
| 3 | Accounts belonging to current assets (Liquid assets, Stock and shares, Accounts receivable) | Reading course books and lesture notes | |
| 4 | Accounts belonging to current assets (Inventories) | Reading course books and lesture notes | |
| 5 | Accounts belonging to current assets (Inventories) | Reading course books and lesture notes | |
| 6 | Accounts belonging to current assets (Valuation method of inventory) | Reading course books and lesture notes | |
| 7 | To learn accounting of assets belonging to fixed assets | Reading course books and lesture notes | |
| 8 | Mid-Term Exam | Prepare for the exam | |
| 9 | Depreciation and amortization records in fixed assets | Reading course books and lesture notes | |
| 10 | To learn accounting of assets belonging to fixed assets (continued) | Reading course books and lesture notes | |
| 11 | To learn accounting for short term liabilities | Reading course books and lesture notes | |
| 12 | To learn accounting for short term liabilities (continued) | Reading course books and lesture notes | |
| 13 | To learn accounting for Long Term Liabilities accounts | Reading course books and lesture notes | |
| 14 | To learn accounting for Long Term Liabilities accounts (continued) | Reading course books and lesture notes | |
| 15 | To learn accounting of 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 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 1 | 1 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 123 | ||
| Total Workload / 25 (h) | 4,92 | ||
| ECTS | 5 ECTS | ||