TÜRKÇE
ENGLISH
Information
| Code | MV154 |
| Name | General accounting II |
| Term | 2023-2024 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL |
| Course Instructor |
Arş.Gör.Dr. Ayşe KAYA
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Prepare period end financial statements by making accounting transactions and records at the end of the semester
Course Content
To prepare the period end inventory, income table and final balance and to prepare the final balance
Course Precondition
none
Resources
General accounting, Kamuran Soylu
Notes
General accounting, Veyis Naci Tanış
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Records to fixed asset accounts. |
| LO02 | Records to short-term foreign resource accounts. |
| LO03 | Records to long-term foreign resource accounts. |
| LO04 | Records to equity accounts. |
| LO05 | Records income statement accounts. |
| LO06 | Prepares balance sheet and income statement |
| LO07 | Interpret accounting records and reports. |
| LO08 | comprehend the end-of-period processes |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | 5 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | 5 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 2 | To learn accounting for current assets | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 3 | Stocks, Securities, Trade Receivables | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 4 | Stocks | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 5 | Recording of Commercial Goods | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 6 | Accounts belonging to current assets (Valuation method of inventory) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | To learn accounting of assets belonging to fixed assets | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 8 | Mid-Term Exam | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Depreciation and amortization records in fixed assets | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 10 | To learn accounting of assets belonging to fixed assets (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 11 | To learn accounting for short term liabilities | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 12 | To learn accounting for short term liabilities (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 13 | To learn accounting for Long Term Liabilities accounts | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 14 | To learn accounting for Long Term Liabilities accounts (continued) | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 15 | To learn accounting of shareholders equity | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 16 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 1 | 1 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 123 | ||
| Total Workload / 25 (h) | 4,92 | ||
| ECTS | 5 ECTS | ||