Bayburt University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
KY116B	General Accounting II	Compulsory	1	2	5

Level of Course Unit

First Cycle

Objectives of the Course

The aim of this course is to explain inventory, valuation and scale, to explain every balance sheet and income statement account's inventory processes and accounting records by application.

Name of Lecturer(s)

Yrd. Doç. Dr. Ali Rıza Ağ

Learning Outcomes

1	define inventory and valuation method.
2	explain balance sheet and income statement.
3	use best evaluation method for accounts.
4	determine errors with envantory.
5	reorder accounts fallowing evaluations and rivise errors.

Mode of Delivery

Second Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

Inventory, evaluation, inventory transactions of asset, liability and owner's equity accounts, expense and revenue accounts, memo accounts, various applications.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Basic concepts and definitions (inventory, evaluation)
2	Evaluation scales and its application fields
3	The inventory and evaluation of the assets accounts; current assets(liquid assets)
4	The inventory and evaluation of the assets accounts; current assets(marketable securities)
5	The inventory and evaluation of the assets accounts; current assets(trade receivables)
6	The inventory and evaluation of the assets accounts; current assets(trade receivables inventories)
7	The inventory and evaluation of the assets accounts; current assets (inventories continue)
8	The inventory and evaluation of the assets accounts; long term assets(financial fixed assets)
9	Mid-term exam
10	The inventory and evaluation of the assets accounts; long term assets(tangible, intangible fixed assets; depreciation and amortization applications)
11	The inventory and evaluation of the liabilities accounts; short and long term liabilities
12	The inventory and evaluation of the liabilities accounts; shareholders equity (components of shareholders equity)
13	The inventory and evaluation of the incomes and expenses accounts and examination of contingencies and commitments accounts
14	Analysis and evaluation of the balance sheet and income statements, and inflation accounting
15
16

Recommended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
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

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	75	75
Final Examination	1	75	75
TOTAL WORKLOAD (hours)			150

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8
LO1	2	4	2	2	2	4	2	2
LO2	2	4	2	2	2	4	2	2
LO3	2	4	2	2	2	4	2	2
LO4	2	4	2	2	2	4	2	2
LO5	2	4	2	2	2	4	2	2

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High