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Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| FINANCE PR. | |
| Code | ISLZ106 |
| Name | Accounting 2 |
| Term | 2024-2025 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 |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. JALE SAĞLAR |
| Course Instructor |
Prof. Dr. KORAY TUAN
(Bahar)
(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 | The departments of finance, law, economics, public administration, business administration and accounting have the necessary qualifications for the public and private sectors. | |
| PLO03 | Beceriler - Bilişsel, Uygulamalı | Analyses the basic conceptual knowledge about economics and finance in the context of current economic and financial developments. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Synthesises the information obtained from different sources within the framework of academic rules in the field of research | |
| PLO05 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Works effectively individually and/or in a team. | 3 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, follows the current developments in the field. | |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Apart from the traditional approach, it develops new working methods when deemed necessary. | |
| PLO08 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Turkish and at least one foreign language is used in accordance with the needs of academic life and business life | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Expresses herself orally and in writing | 4 |
| PLO10 | Yetkinlikler - Alana Özgü Yetkinlik | To be able to collect and analyse data from different sources by using contemporary communication tools, methods and processes | |
| PLO11 | Yetkinlikler - Alana Özgü Yetkinlik | Having basic computer knowledge and skills, uses this information in the professional field. | |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Explains the duties, authority and functioning of public financial institutions | |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Explains job descriptions and responsibilities of professionals in the field of finance | 4 |
| PLO14 | Yetkinlikler - Alana Özgü Yetkinlik | Have social, scientific and ethical values. |
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 |
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 | 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 | ||