ISLZ106 Accounting 2

6 ECTS - 3-0 Duration (T+A)- 2. Semester- 3 National Credit

Information

Code ISLZ106
Name Accounting 2
Term 2023-2024 Academic Year
Semester 2. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 6 ECTS
National Credit 3 National Credit
Teaching Language Türkçe
Level Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. JALE SAĞLAR
Course Instructor Prof. Dr. KORAY TUAN (A Group) (Ins. in Charge)


Course Goal / Objective

The objective of this course is to give general information on accounting procedures at the end of semester.

Course Content

Basic concepts and semester end procedures of balance sheet accounts, income statement accounts and cost accounts.

Course Precondition

None.

Resources

Prof. Veyis Naci Tanış - Genel Muhasebe

Notes

Other Financial Accounting books.


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Define the inventory and its valuation methods
LO02 Use the appropriate valuation method about accounts
LO03 Identify the accounting mistakes with the help of inventory transactions
LO04 Rearrange the trial balance after adjustments and evaluation of the mistakes
LO05 Prepare the balance sheet and income statement at the end of fiscal period
LO06 Became an expert in preparing financial statements and adjustments related with end of period transactions
LO07 Learn accounts payable
LO08 Learn advance accounts
LO09 Learn long term liability accounts
LO10 Learn capital account
LO11 Learn completing the accounting cycle


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explains basic conceptual information about economy and finance 4
PLO02 Bilgi - Kuramsal, Olgusal interprets data from different sources using contemporary communication tools, methods and processes.
PLO03 Bilgi - Kuramsal, Olgusal Having basic computer knowledge and skills, she uses this knowledge in the professional field
PLO04 Bilgi - Kuramsal, Olgusal explain the duties and authorities of Public Financial Institutions.
PLO05 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Works effectively individually and/or in a team. 3
PLO06 Beceriler - Bilişsel, Uygulamalı Synthesizes and effectively presents the information obtained from different sources within the framework of academic rules in the field of research. 3
PLO07 Beceriler - Bilişsel, Uygulamalı Being aware of the necessity of lifelong learning, she follows the current developments in her field. 4
PLO08 Beceriler - Bilişsel, Uygulamalı Synthesizes the information obtained from different sources within the framework of academic rules. 4
PLO09 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Turkish and at least one foreign language is used in accordance with the needs of academic life and business life 3
PLO10 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği explain the job descriptions of professional people. 4
PLO11 Yetkinlikler - Öğrenme Yetkinliği Have social, scientific and ethical values. 3
PLO12 Yetkinlikler - Öğrenme Yetkinliği Apart from the traditional approach, it develops new working methods when it deems necessary.
PLO13 Yetkinlikler - İletişim ve Sosyal Yetkinlik Expresses herself orally and in writing 4


Week Plan

Week Topic Preparation Methods
1 Accounting process in a period - Definition of year end procedures and evaluation rules reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Tartışma
2 Transaction an account of cash, checks received and bank accounts reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay
3 Transaction an account of stock, bonds and notes receivable accounts reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay
4 Transaction an account of customers and some credit accounts reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay
5 Transaction an account of inventories (purchase and sold of trade goods) reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay
6 Transaction an account of another special current assets reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay
7 Non-current assets - tangible long lived assets reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Tartışma
8 Mid-Term Exam Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
9 Year end procedures and evaluation of tangible long lived assets reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay
10 Year end procedures and evaluation of intengible asset accounts reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Gösterip Yaptırma, Örnek Olay
11 Year end procedures and evaluation of short term liabilities (special accounts) reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay
12 Year end procedures and evaluation of long term liabilities and equity capital accounts (special accounts) reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay
13 Year end procedures and evaluation of revenue and expenses accounts reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay
14 corporation income tax reading related chapters, and interpretation Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Gösterip Yaptırma, Örnek Olay
15 Presenting an accounting software re-reading and problem solution Öğretim Yöntemleri:
Tartışma, Alıştırma ve Uygulama
16 Term Exams Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav


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 5 70
Assesment Related Works
Homeworks, Projects, Others 0 0 0
Mid-term Exams (Written, Oral, etc.) 1 15 15
Final Exam 1 30 30
Total Workload (Hour) 157
Total Workload / 25 (h) 6,28
ECTS 6 ECTS

Update Time: 08.05.2023 12:52