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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV-102 |
| Name | General Account II |
| Term | 2024-2025 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 2-2 (T-A) (17 Week) |
| ECTS | 5 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 | Doç. Dr. ORHAN CENGİZ |
| Course Instructor |
Öğr. Gör. NİLGÜN DERELİ
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
In this course it is aimed for the student to make accounting records of financial transactions.
Course Content
Basic concepts and semester end procedures of balance sheet accounts, income statement accounts and cost accounts.
Course Precondition
There are no prerequisites for the course.
Resources
General Accounting (İbrahim LAZOL, 2024, 27. Edition, EKİN PUBLISHING HOUSE).
Notes
General Accounting (Mevlüt Camgöz, 2020, EKİN PUBLISHING HOUSE).
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Records the operation of short-term foreign resources. |
| LO02 | Records the operation of long-term foreign funds. |
| LO03 | Records the operation of transactions related to shareholders equity. |
| LO04 | Perform the reclassification account to income statement accounts. |
| LO05 | Perform adjusting process. |
| LO06 | Calculate the profit and loss at the end of the period. |
| LO07 | Adjust the statement of income. |
| LO08 | Prepare the year-end balance sheet. |
| LO09 | Adjust the year-end closing entry. |
| LO10 | Prepare after classing trial balance. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | 3 |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Year end procedures of short term liabilities | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | Year end procedures of long term liabilities | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 3 | Year end procedures of equity capital accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 4 | Year end proceduresof revenue and expenses accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 5 | Prepare statement of income | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 6 | Prepare statement of selling costs | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 7 | Adjusted trial balance | Reading material related to the topic | Öğretim Yöntemleri: Gösterip Yaptırma |
| 8 | Mid-Term Exam | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Definition of year end procedures and evaluation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 10 | Prepare inventory transaction | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 11 | Apply examples for sector- specific: Commercial | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap |
| 12 | Apply examples for sector- specific: Financial | Reading material related to the topic | Öğretim Yöntemleri: Soru-Cevap |
| 13 | Prepare transaction belongs to the end of period | Reading material related to the topic | Öğretim Yöntemleri: Alıştırma ve Uygulama |
| 14 | Order Turkish Accounting Standards | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 15 | Monographs | Question Solution | Öğretim Yöntemleri: Soru-Cevap |
| 16 | Term Exams | Exam Preparation for Students | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation for Students | 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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 3 | 3 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 125 | ||
| Total Workload / 25 (h) | 5,00 | ||
| ECTS | 5 ECTS | ||