| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | BS108B2 | General Accounting II | Compulsory | 1 | 2 | 4 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| It is aimed to specialize in preparing, reporting and analyzing the balance sheet and income statement, which are important tables created according to the uniform accounting plan, in detail and to have a complete command of the accounting system of our country. |
| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Eda AYVACIK |
| Learning Outcomes |
| 1 | Have a holistic approach to the accounting information system | | 2 | Becomes ready for the accounting profession by understanding the basic logic of the basic accounting equation. | | 3 | Masters the uniform chart of accounts and account forms | | 4 | Prepares tax accounts within the scope of the Turkish tax system | | 5 | Have sufficient knowledge about preliminary accounting. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Accounting systems within the uniform accounting information system and the basic building blocks of accounting information systems constitute the content of the course. |
| Weekly Detailed Course Contents |
|
| 1 | Explaining the logic of the basic accounting equation | | | | 2 | Understanding inventory and valuation issues | | | | 3 | Learning valuation criteria | | | | 4 | Learning the end-of-period transactions by recording transactions regarding tangible and intangible assets | | | | 5 | Sample question solution regarding end-of-period transactions | | | | 6 | Introducing the important operations related to fixed assets subject to depreciation and applications regarding the operation of asset elements. | | | | 7 | Classification of accounts related to foreign resources, that is, the debts of the business, recording of transactions related to the operation of commercial payable accounts and period-end transactions | | | | 8 | For production, service and trade enterprises separately To make period end accounting transactions. | | | | 9 | Introducing short and long-term foreign resources and end-of-period transactions | | | | 10 | Introduction of equity capital and end-of-period transactions | | | | 11 | Examining and recording income statement accounts | | | | 12 | Classification of transactions related to period-end and final accounts and expenses and income of the business and their recording methods | | | | 13 | Option 7/a | | | | 14 | 7/b option | | | | 15 | Sample problem solutions | | |
|
| Recommended or Required Reading |
| Nihat KÜÇÜKSAVAŞ, Financial Accounting (General Accounting), Beta Publications, Istanbul, 2012 |
| 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 | 3 | 42 |
| Problem Solving | 14 | 2 | 28 |
| Self Study | 14 | 1 | 14 |
| Individual Study for Mid term Examination | 3 | 3 | 9 |
| Individual Study for Final Examination | 5 | 5 | 25 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 2 | 1 | 1 | 4 | 2 | 3 | 1 | 4 | | LO2 | 4 | 3 | 1 | 1 | 4 | 4 | 3 | 3 | 3 | | LO3 | 2 | 3 | 2 | 2 | 3 | 1 | 2 | 2 | 3 | | LO4 | 3 | 3 | 1 | 1 | 4 | 2 | 3 | 2 | 4 | | LO5 | 4 | 1 | 1 | 1 | 4 | 4 | 3 | 2 | 3 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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