| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İP108B2 | General Accounting II | Compulsory | 1 | 2 | 5 |
|
| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| It provides the preparation of financial statements by summarizing the transactions during the period at the end of the period, calculating and accruing the tax to be paid by calculating the period profit or loss, performing the end-of-period stock counts of the enterprises, detecting errors and frauds in the records made during the period and making the necessary corrections. |
| Name of Lecturer(s) |
| Öğr.Gör.Kahraman ARAL |
| Learning Outcomes |
| 1 | Define the basic concepts of end-of-year adjustments and explain the need for them. | | 2 | Ability to understand how year-end transactions should be carried out within the framework of the principles and principles of accounting. | | 3 | Journalize and post-adjust entries by utilizing apropriate accounting principles. | | 4 | Ability to analyze the impact of year-end transactions on the financial events of the business | | 5 | Understand accounting adjusting at the end-of-year. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Carrying out the end-of-period counts of the organizations, creating the Balance Sheet and Income Statement, and calculating the annual taxes. |
| Weekly Detailed Course Contents |
|
| 1 | At the end of the accounting transactions (Inventory And valuation) and its nature | | | | 2 | Tax Procedure Law and Turkish Commercial Code Appraisal measures | | | | 3 | Beginning of the semester and end of the semester Sample Inventory applications | | | | 4 | Active in line with the Uniform Chart of Accounts Results of remaining accounts by inventory of
accounts To accounts | | | | 5 | Uniform In the direction of the account plan Passive Results of remaining accounts by inventory of
accounts To accounts | | | | 6 | Revenue and expense accounts remain for the period Transfer to final accounts | | | | 7 | Processes involving cost calculations 7 / A Calculate the period end according to ve7 / B
Transfer of balance sheet and income statements Preparation | | | | 8 | For production, service and trade enterprises separately To make period end accounting transactions. | | | | 9 | Registration and period according to business principle Finishing operations | | | | 10 | Preparation of balance sheets and income statements Operations | | | | 11 | Commercial applications 7 / A and 7 / B applications (Monograph) | | | | 12 | 7 / A and 7 / B applications in manufacturing enterprises (Monograph) | | | | 13 | Application Examples (Monographs) | | | | 14 | Application Examples (Monographs) | | | | 15 | | | |
|
| Recommended or Required Reading |
| General Accounting ll, Aydın KARAPINAR, Remzi ÖRTEM |
| 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 | 3 | 42 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 15 | 15 |
| Individual Study for Final Examination | 1 | 25 | 25 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 3 | 4 | 4 | 3 | 3 | 4 | 2 | 3 | 5 | | LO2 | 4 | 3 | 3 | 4 | 2 | 4 | 1 | 3 | 4 | 2 | | LO3 | 4 | 5 | 4 | 2 | 3 | 4 | 3 | 2 | 4 | 2 | | LO4 | 4 | 4 | 2 | 4 | 2 | 5 | 4 | 3 | 4 | 3 | | LO5 | 4 | 4 | 2 | 4 | 3 | 3 | 4 | 3 | 2 | 5 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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