TÜRKÇE
ENGLISH
Information
| Code | ISLZ202 |
| Name | Financial Accounting II |
| Term | 2024-2025 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
1 2 |
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
Genel Muhasebe İlkeler ve Uygulamalar Prof. Dr. Veyis Naci TANIŞ
Notes
All Financial Accounting Books
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Identfy instrument accounts |
| LO02 | Identfy accounts receivables |
| LO03 | Identfy other amounts receivable |
| LO04 | Identfy short-term prepaid expenses and accrued income |
| LO05 | Identfy long term liability accounts |
| LO06 | Identfy capital account |
| LO07 | Identfy completing the accounting cycle |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the basic concepts and theorems in the fields of Econometrics, Statistics and Operations research | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Acquires basic Mathematics, Statistics and Operation Research concepts | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Describes the necessary concepts of Business | 3 |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Equipped with the foundations of Economics, and develops Economic models | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Models problems with Mathematics, Statistics, and Econometrics | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Has the ability to analyze/interpret at the conceptual level to develop solutions to problems | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Collects/analyses data | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Interprets the results analyzed with the model | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Combines the information obtained from different sources within the framework of academic rules in a field which does not research | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | It develops traditional approaches, practices and methods into new working methods when it deems necessary | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Leads by taking responsibility individually and/or within the team | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | In addition to herself/himself professional development, constantly improves in scientific, cultural, artistic and social fields in line with interests and abilities | 3 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Being aware of the necessity of lifelong learning, it constantly renews itself by following the current developments in its field. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses a package program of Econometrics, Statistics, and Operation Research | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Uses Turkish and at least one other foreign language, academically and in the business context | 3 |
| PLO16 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Interprets the feelings, thoughts and behaviors of the related persons correctly/expresses himself/herself correctly in written and verbal form | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Interprets data on current economic and social issues | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | Applies social, scientific and professional ethical values | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | 1Cash and cash equivalents, Instrument accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | 2Cash and cash equivalents, Instrument accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 3 | Cash and cash equivalents, Instrument accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 4 | 1Accounts receivables, Other amounts receivable | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 5 | Accounts receivables, Other amounts receivable | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 6 | 1Inventory Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 7 | 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 | 1Fixed assets and Depreciation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 11 | 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 | 1Long Term Liability Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 14 | 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 |
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 | ||