TÜRKÇE
ENGLISH
Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU146 |
| Name | General Accounting-II |
| Term | 2022-2023 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 3-1 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans 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. ABDULAZİZ SAVUN (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 | Bilgi - Kuramsal, Olgusal | Students have the skill of adopting gained information related to the business and management in decision making, practicing and behaviors. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Students have basic knowledge in the field of accounting and taxation. | 4 |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Students have the skill of analysing, commending and evaluating the information related to the field of accounting and taxation. | 4 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Students fulfill the tasks assigned and have the skill of managing the full procedures. | 3 |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students have the skill of recognizing ang solving the problems related to the field of accounting and taxation. | 3 |
| PLO06 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Students take responsibility as a team member when an expected case occurs in practice. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Students behave according to the organizational, behavioral and social ethics. | 3 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Students show that they realize the need of constant learning. | |
| PLO09 | Yetkinlikler - Alana Özgü Yetkinlik | Students have the skill of understanding and implementing the vocational laws and regulations. | 4 |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students explain the ideas and suggestion in written and oral forms | |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Students use information and communication technologies and the vocational software programs | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Students have the vocational self-confidence | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Have a level of foreign language knowledge to follow the innovations in the field. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | End-of-period transactions and records related to merchandise | Reading relevant sources and reviewing questions | |
| 2 | Evaluation of ready-made values, processing and records | Reading relevant sources and reviewing questions | |
| 3 | Securities evaluation transactions and records | Reading relevant sources and reviewing questions | |
| 4 | Evaluation of trade receivables transactions and records | Reading relevant sources and reviewing questions | |
| 5 | Inventory evaluation transactions and records | Reading relevant sources and reviewing questions | |
| 6 | Evaluation of tangible assets, transactions and records | Reading relevant sources and reviewing questions | |
| 7 | Transactions and records of assessment of intangible assets | Reading relevant sources and reviewing questions | |
| 8 | Mid-Term Exam | preparation of questions | |
| 9 | Transactions and records of the evaluation of short-term foreign resources | Reading relevant sources and reviewing questions | |
| 10 | Long-term evaluation of foreign resources transactions and records | Reading relevant sources and reviewing questions | |
| 11 | Transactions and records of the evaluation of equity capital | Reading relevant sources and reviewing questions | |
| 12 | Reflecting cost accounts in income statement accounts | Reading relevant sources and reviewing questions | |
| 13 | Find profit or loss by issuing an income statement | Reading relevant sources and reviewing questions | |
| 14 | Editing the precise balance | Reading relevant sources and reviewing questions | |
| 15 | Period-end balance sheet adjustment and closing record | Reading relevant sources and reviewing 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 | 20 |
| General Assessment | ||
| Midterm / Year Total | 100 | 20 |
| 1. Final Exam | - | 80 |
| 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 | 4 | 56 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 28 | 28 |
| Total Workload (Hour) | 152 | ||
| Total Workload / 25 (h) | 6,08 | ||
| ECTS | 6 ECTS | ||