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Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| BUSINESS ADMINISTRATION PR. | |
| Code | ISLZ202 |
| Name | Financial Accounting II |
| Term | 2023-2024 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
Prof. Dr. JALE SAĞLAR
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is to provide a more detailed analysis of the accounts and the recording patterns of these accounts as a continuation of Accounting 1 course.
Course Content
Keeping records of short-term foreign sources, long-term foreign resources, equity capitals, determining income and outcome statements, carrying out income balance sheets, inventory.
Course Precondition
None.
Resources
Prof. Veyis Naci Tanış - Genel Muhasebe
Notes
Other Financial Accounting books.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Identfy cash and cash equivalents |
| LO02 | Identfy instrument accounts |
| LO03 | Identfy accounts receivables |
| LO04 | Identfy other amounts receivable |
| LO05 | Identfy inventory accounts |
| LO06 | Identfy short-term prepaid expenses and accrued income |
| LO07 | Identfy fixed assets |
| LO08 | Identfy accounts payable |
| LO09 | Identfy advance accounts |
| LO10 | Identfy long term liability accounts |
| LO11 | Identfy capital account |
| LO12 | Identfy completing the accounting cycle |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explaining business concepts and their interrelationships | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explaining the basic theoretical models, numerical and statistical methods of business management | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Explaining the relationship between basic economics concepts and business management concepts | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | İşletme yönetiminde kullanılan kuramsal, sayısal ve istatistik yöntemlerin nasıl uygulanacağını açıklama | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explaining how to interpret the results obtained as a result of the creation/application of theoretical, numerical and statistical methods used in business management | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Determine appropriate methods to solve business problems | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Evaluate the results that are obtained from applications of business management methods | 3 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use the basic numerical and statistical softwares | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Use the basic enterprise resource planning (ERP) softwares | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Working effectively individually and/or in a team | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, constantly renewing itself by following the current developments in the field. | 4 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Presenting information effectively by using different sources within the framework of academic rules. | 3 |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business context | 3 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Accurately express the obtained information and comments verbally and in writing | 4 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Applying new working methods when deemed necessary by questioning traditional approaches, practices and methods | 3 |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Acting in accordance with social, scientific and professional ethical values from an entrepreneurial perspective | 4 |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Determining the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives of the enterprises | 3 |
| PLO19 | Yetkinlikler - Alana Özgü Yetkinlik | Interpreting the effects of external environmental factors such as sector structure, competition, technology, economy, politics, culture, which affect the | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Cash and cash equivalents, Instrument accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | 2-Cash and cash equivalents, Instrument accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 3 | 3-Cash and cash equivalents, Instrument accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 4 | Accounts receivables, Other amounts receivable | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 5 | 2-Accounts receivables, Other amounts receivable | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 6 | Inventory Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 7 | 2-Inventory Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 8 | Mid-Term Exam | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Short-term prepaid expenses and Accrued income | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 10 | Fixed assets and Depreciation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 11 | 2-Fixed assets and Depreciation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 12 | Accounts payable, Advance accounts, deposits and guarantees | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 13 | Long Term Liability Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 14 | 2-Long Term Liability Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 15 | Capital Account | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 16 | Term Exams | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
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 | ||