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Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU102 |
| Name | Principles of Accounting 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 | Öğr. Gör. EYYUP ÇOLAK |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(Bahar)
(A Group)
(Ins. in Charge)
Öğr. Gör. Dr. DİLER DOĞRUOL (Bahar) (B Group) (Ins. in Charge) |
Course Goal / Objective
Accounting by making period end inventory records, income statement and balance sheet to edit and close period accounts
Course Content
Accounting records of transactions and final accounts,income statements and the period-end balance sheet general ledger accounts and prepared the closure of
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Make transactions and records about commercial goods at the end of the period |
| LO02 | Evaluates the transactions and records of the ready-to-use values |
| LO03 | Evaluates transactions and records of securities |
| LO04 | Evaluates transactions and records of trade receivables |
| LO05 | Evaluates the transactions and records of stocks |
| LO06 | Evaluates transactions and records of tangible assets |
| LO07 | Evaluates transactions and records of intangible assets |
| LO08 | Express what they have learned in the course in writing |
| LO09 | Evaluates short-term foreign resources and makes transactions and records |
| LO10 | Evaluates long-term foreign resources and makes transactions and records |
| LO11 | Evaluates equity capital and makes transactions and records |
| LO12 | Know how to reflect cost accounts to income statement accounts |
| LO13 | Profit or loss by adjusting the income statement |
| LO14 | Regulates the exact layout and controls the accounting accounts |
| LO15 | Period end balance sheet arranges and makes closing record |
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 fulfill the tasks assigned and have the skill of managing the full procedures. | |
| PLO05 | - | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | |
| PLO06 | - | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO07 | - | Students behave according to the organizational, behavioral and social ethics. | |
| PLO08 | - | Students show that they realize the need of constant learning. | |
| PLO09 | - | Students have the skill of understanding and implementing the vocational laws and regulations. | |
| PLO10 | - | Students explain the ideas and suggestion in written and oral forms | |
| PLO11 | - | Students use information and communication technologies and the vocational software programs | |
| PLO12 | - | Students have the vocational self-confidence | |
| PLO13 | - | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Period end transactions and records related to commercial goods | Reading the sources related to the subject and examining the questions | |
| 2 | Evaluation of assets and records | Reading the sources related to the subject and examining the questions | |
| 3 | Evaluation of securities transactions and records | Reading the sources related to the subject and examining the questions | |
| 4 | Evaluation of trade receivables transaction and records | Reading the sources related to the subject and examining the questions | |
| 5 | Inventory evaluation process and records | Reading the sources related to the subject and examining the questions | |
| 6 | Evaluation and records of tangible assets | Reading the sources related to the subject and examining the questions | |
| 7 | Evaluation and records of intangible assets | Reading the sources related to the subject and examining the questions | |
| 8 | Mid-Term Exam | Preparation of questions | |
| 9 | Evaluation and records of short-term foreign resources | Reading the sources related to the subject and examining the questions | |
| 10 | Evaluation and records of long-term foreign resources | Reading the sources related to the subject and examining the questions | |
| 11 | Evaluation and records of equity capital | Reading the sources related to the subject and examining the questions | |
| 12 | Presentation of maliyet accounts to income statement accounts | Reading the sources related to the subject and examining the questions | |
| 13 | Profit or loss by adjusting the income statement | Reading the sources related to the subject and examining the questions | |
| 14 | Regulation of definite balance | Reading the sources related to the subject and examining the questions | |
| 15 | Period end balance sheet arrangement and closing record | Reading the sources related to the subject and examining the questions | |
| 16 | Term Exams | Preparation of questions | |
| 17 | Term Exams | Preparation of questions |
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 |