MVU146 General Accounting-II

6 ECTS - 3-1 Duration (T+A)- 2. Semester- 3 National Credit

Information

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
Mode of study Uzaktan Öğretim
Catalog Information Coordinator Öğr. Gör. EYYUP ÇOLAK
Course Instructor
1 2
Öğr. Gör. EYYUP ÇOLAK (A 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 Evaluates the transactions and records of the ready-to-use values.
LO03 It evaluates securities and makes their transactions and records.
LO04 Evaluates transactions and records of trade receivables.
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

Update Time: 14.05.2024 02:56