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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV-122 |
| Name | General Account II |
| Term | 2021-2022 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 3-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3.5 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ORHAN CENGİZ |
| Course Instructor |
Doç. Dr. ORHAN CENGİZ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
In this course it is aimed for the student to make accounting records of financial transactions.
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 | Recognize the operation of short-term foreign funds. |
| LO02 | Recognize the operation of long-term foreign funds. |
| LO03 | Evaluate own funds, and gain the ability to make transactions and records. |
| LO04 | Recognize the reclassification account to income statement accounts. |
| LO05 | Adjust statement of cost of goods sold. |
| LO06 | Perform adjusting process. |
| LO07 | Calculate the profit and loss at the end of the period. |
| LO08 | Adjust the statement of income. |
| LO09 | Prepare the year-end balance sheet. |
| LO10 | Adjust the year-end closing entry. |
| LO11 | Prepare after classing trial balance and controls the accounting transactions. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | - | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | |
| PLO02 | - | Students have basic knowledge in the field of accounting and taxation. | |
| PLO03 | - | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | |
| PLO04 | - | Students will be able to comprehend the basic principles and concepts of the economy, make tax calculations, handle social security transactions, process accounting documents and organize declarations. | |
| PLO05 | - | Students fulfill the tasks assigned and have the skill of managing the full procedures. | |
| PLO06 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | |
| PLO07 | - | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO08 | - | Students behave according to the organizational, behavioral and social ethics. | |
| PLO09 | - | Students show that they realize the need of constant learning. | |
| PLO10 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | |
| PLO11 | - | Students explain the ideas and suggestion in written and oral forms. | |
| PLO12 | - | Students use information and communication technologies and the vocational software programs. | |
| PLO13 | - | Students have the vocational self-confidence. | |
| PLO14 | - | Students have the knowledge and awareness of social responsibility in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Year end procedures of short term liabilities | Reading material related to the topic | |
| 2 | Year end procedures of long term liabilities | Reading material related to the topic | |
| 3 | Year end procedures of equity capital accounts | Reading material related to the topic | |
| 4 | Year end proceduresof revenue and expenses accounts | Reading material related to the topic | |
| 5 | Prepare statement of income | Reading material related to the topic | |
| 6 | Prepare statement of selling costs | Reading material related to the topic | |
| 7 | Adjusted trial balance | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Definition of year end procedures and evaluation | Reading material related to the topic | |
| 10 | Prepare inventory transaction | Reading material related to the topic | |
| 11 | Apply examples for sector- specific: Commercial | Reading material related to the topic | |
| 12 | Apply examples for sector- specific: Financial | Reading material related to the topic | |
| 13 | Prepare transaction belongs to the end of period | Reading material related to the topic | |
| 14 | Order Turkish Accounting Standards | Reading material related to the topic | |
| 15 | Monographs | Question 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 |