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Information
| Unit | ADANA VOCATIONAL SCHOOL |
| Code | MVU146 |
| Name | General Accounting-II |
| Term | 2024-2025 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 |
| 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. EYYUP ÇOLAK (Bahar) (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
Küçüksavaş N.(1998) General accounting principles and applications. Istanbul, Beta printing publishing. Tanış V. N. (2010) General accounting principles and applications. Adana, Karahan publications.
Notes
Eyyup Colak: General Accounting Lecture Notes.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains balance sheet account groups. |
| LO02 | Accounts for business transactions. |
| LO03 | Prepares financial statements. |
| LO04 | It explains the operating results of the business within the framework of the financial statement. |
| LO05 | Lists period-end transactions. |
| LO06 | Explains commercial transactions according to legal regulations. |
| LO07 | Lists that differentiate financial statements. |
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 | 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 |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| 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 | 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 | ||