TÜRKÇE
ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| POLITICAL SCIENCE AND INTERNATIONAL RELATIONS PR. (ENGLISH) | |
| Code | BUSS302 |
| Name | Financial Accounting II |
| Term | 2021-2022 Academic Year |
| Semester | 6. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | İngilizce |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
| Course Instructor |
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Teach about all the adjustments that have to be made before the preparation of the financial statements.
Course Content
This course contains bad debts and allowance for doubtful receivables, the valuation of inventory, non-current assets and depreciation, current and non-current liabilities and capital double entry records
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learn to analyze and record bad debts and allowance for doubtful receivables |
| LO02 | Explain inventory and make inventory valuation |
| LO03 | Analyze and record non-current assets and depreciation of non-current assests |
| LO04 | Examine and record current and non-current liabilities |
| LO05 | Examine and record stockholders' equity (capital) accounts |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the basic concepts and theories within the disciplines of Political Science and International Relations. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Understands the methodologies used in the disciplines of Political Science and International Relations. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Gains the ability to follow, interpret and apply problem-solving techniques focused on problem solving in different social fields of international and national dimension. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Questions traditional approaches, practices and methods, develop and apply new working methods when necessary. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Recognize/apply social, scientific and professional ethical values. | 4 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Takes responsibility, leads and works effectively individually and/or in a team. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field and improves himself/herself. | 3 |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | To be able to use Turkish and at least one foreign language in accordance with the requirements of academic life and business life. | |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes data related to social sciences. | |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | Define and analyze political, economic and social problems of international, regional and national context. | 4 |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Gains critical thinking skills in the field of social sciences. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Analysing and recording bad debts and allowance for doubtful receivables | Related chapters | |
| 2 | Inventory and cost of goods sold | Related chapters | |
| 3 | Inventory cost metods | Related chapters | |
| 4 | Inventory cost metods | Related chapters | |
| 5 | Plant assets, natural resources and intangibles and depreciation | Related chapters | |
| 6 | Plant assets, natural resources and intangibles and depreciation | Related chapters | |
| 7 | Midterm Exam | Exam Preparation | |
| 8 | Mid-Term Exam | Related chapters | |
| 9 | Current and non-current liabilities | Related chapters | |
| 10 | Current and non-current liabilities | Related chapters | |
| 11 | Current and non-current liabilities | Related chapters | |
| 12 | Stockholders' equity (capital) | Related chapters | |
| 13 | Stockholders' equity (capital) | Related chapters | |
| 14 | Stockholders' equity (capital) | Related chapters | |
| 15 | Exercises | Related chapters | |
| 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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||