| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MA108B2 | General Accounting II | Compulsory | 1 | 2 | 4 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| Periodic accounting records, transitional terminated general transient
timetable, inventory for the transition to the final trial is made, the remaining
is assessed and the exact balance is deducted. With the creation of a
definite trial, the profit or loss situation, assets and resources of the
enterprise are determined by this trial balance. Therefore, it is intended to
be arranged with the help of this trial balance. |
| Name of Lecturer(s) |
| Dr. Öğretim Üyesi Adalet ZOZİK |
| Learning Outcomes |
| 1 | Defines basic concepts related to end-of-period (inventory) transactions. | | 2 | Knows how to make end-of-period accounting records within the scope of the regulations in our tax legislation. | | 3 | It records the end-of-period financial transactions of a business in line with the basic concepts and principles of accounting. | | 4 | Analyzes the impact of inventory transactions on business performance. | | 5 | Prepares and interprets basic financial statements. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Carrying out the regulation of the financial statements by making the
inventory and valuation transactions at the end of an activity period of the
enterprises. |
| Weekly Detailed Course Contents |
|
| 1 | Inventory transactions: off-accounting inventory and on-accounting inventory. | | | | 2 | Definition and importance of inventory transactions. | | | | 3 | Valuation measures according to TCC, Generally Accepted Accounting Principles and Tax Procedure Law. | | | | 4 | Beginning/end of period sample inventory applications. | | | | 5 | Within the scope of the uniform accounting system, end-of-period transactions of active accounts are carried out and the remaining balances are transferred to the income statement. | | | | 6 | Within the scope of the uniform accounting system, end-of-period transactions of passive accounts are carried out and the remaining balances are transferred to the income statement. | | | | 7 | Transferring the remaining income/expense accounts to Account 690 Profit or Loss for the Period. | | | | 8 | Midterm exam | | | | 9 | Transferring financial transactions concerning cost accounts to the final accounts according to 7/A and 7/B options, preparing the balance sheet and income statement, and making closing records. | | | | 10 | Carrying out separate inventory transactions for production and trade enterprises. | | | | 11 | Preparation of balance sheet and income statement. | | | | 12 | Sample applications according to 7/A and 7/B options in commercial enterprises. | | | | 13 | Sample applications according to 7/A and 7/B options in production enterprises. | | | | 14 | Sample Applications I. | | | | 15 | Sample Applications II. | | | | 16 | Final Exam | | |
|
| Recommended or Required Reading |
| Örten, R., & Karapınar, A. (2003). General accounting: Compatible with the uniform accounting system. Gazi University Faculty of Economics and Administrative Sciences.
Küçüksavaş, N. (2005). Financial accounting (general accounting). Kare Publications. |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 2 | 2 |
| Attending Lectures | 14 | 4 | 56 |
| Problem Solving | 12 | 1 | 12 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 7 | 2 | 14 |
| Individual Study for Final Examination | 7 | 2 | 14 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 4 | 3 | 2 | 1 | 3 | 1 | 1 | 1 | | LO2 | 3 | 3 | 3 | 2 | 1 | 3 | 1 | 2 | 1 | | LO3 | 2 | 3 | 3 | 1 | 1 | 4 | 1 | 1 | 1 | | LO4 | 3 | 3 | 2 | 2 | 2 | 3 | 1 | 1 | 1 | | LO5 | 2 | 4 | 3 | 2 | 1 | 3 | 1 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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