TÜRKÇE
ENGLISH
Information
| Code | MVU146 |
| Name | General Accounting-II |
| Term | 2023-2024 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 3-1 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. EYYUP ÇOLAK |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(A Group)
(Ins. in Charge)
Öğr. Gör. EYYUP ÇOLAK (B Group) (Ins. in Charge) |
Course Goal / Objective
In accounting, it is to prepare the income statement and balance sheet by making the end-of-period inventory records and to close the 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
None
Resources
General Accounting Principles and Practice Nihat KÜÇÜKSAVAŞ
Notes
Period-End Accounting Transactions M. Ali Feyiz
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Makes end-of-period transactions and records regarding commercial goods. |
| LO02 | It evaluates ready values and makes transactions and records. |
| LO03 | It evaluates securities and makes their transactions and records. |
| LO04 | Evaluates trade receivables and makes their transactions and records. |
| LO05 | Evaluates financial fixed assets and makes their transactions and records. |
| LO06 | Evaluates and records tangible fixed assets. |
| LO07 | Evaluates and records 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 own resources and makes transactions and records. |
| LO12 | It reflects the cost accounts to the 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. | 2 |
| 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 | 3 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Students are conscious about the universality of social rights, social justice, quality, cultural values, environmental protection and labor safety. | 2 |
| 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 | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 2 | Evaluation of ready-made values, processing and records | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 3 | Securities evaluation transactions and records | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 4 | Evaluation of trade receivables transactions and records | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 5 | Inventory evaluation transactions and records | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 6 | Evaluation of tangible assets, transactions and records | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay |
| 7 | Transactions and records of assessment of intangible assets | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 8 | Mid-Term Exam | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Transactions and records of the evaluation of short-term foreign resources | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Örnek Olay, Problem Çözme |
| 10 | Long-term evaluation of foreign resources transactions and records | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 11 | Transactions and records of the evaluation of equity capital | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 12 | Reflecting cost accounts in income statement accounts | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 13 | Find profit or loss by issuing an income statement | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 14 | Editing the precise balance | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 15 | Period-end balance sheet adjustment and closing record | Reviewing lecture notes | Öğretim Yöntemleri: Anlatım, Örnek Olay, Problem Çözme |
| 16 | Term Exams | Reviewing lecture notes | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Reviewing lecture notes | 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 | 4 | 56 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 1 | 1 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 28 | 28 |
| Total Workload (Hour) | 153 | ||
| Total Workload / 25 (h) | 6,12 | ||
| ECTS | 6 ECTS | ||