TÜRKÇE
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Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC202 |
| Name | Financial Accounting II |
| Term | 2020-2021 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 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. BAŞAK GÜL AKAR |
| Course Instructor |
Doç. Dr. BİLAL ZAFER BERİKOL
(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 | Define inventory and evaluation concepts. |
| LO06 | Record year end transactions. |
| LO07 | Prepare year end financial statements. |
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 | 3 |
| PLO02 | - | List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. | 4 |
| PLO03 | - | List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. | 3 |
| PLO04 | - | Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. | 3 |
| 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. | 4 |
| 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 | 4 |
| PLO09 | - | Use the basic enterprise resource planning (ERP) softwares | 4 |
| PLO10 | - | Take initiative individually or/and as a member of a team, lead and work effectively | 3 |
| 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 | 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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||