| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | SY110 | Accounting II | Compulsory | 1 | 2 | 4 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| This course aims to enable the student to make accounting records, to make records related to the period end valuation and to determine the profitability of the businesses and to prepare the balance sheets and income statement by preparing the trial items. |
| Name of Lecturer(s) |
| Öğr. Gör. Aydoğan DURSUN |
| Learning Outcomes |
| 1 | To be able to make daily and major book records related to the transactions at the end of the year after making counting and valuation transactions. | | 2 | To be able to comprehend the operation of accounts in Bilancan in detail | | 3 | Be able to prepare detailed balance sheet, income statement and cash flow statement. | | 4 | To be aware of the principles and concepts underlying the accounting process. | | 5 | Recognize valuation methods for assets |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Inventory Transactions in Balance Sheet Accounts: Current Assets: Cash, Banks and Securities, Receivables, Inventories, Balance Sheet Accounts Inventory Transactions: Fixed Assets: Tangible Assets Fixed Assets and Intangible Fixed Assets, Inventory Transactions in Balance Sheet Accounts: Liabilities and Shareholders' Equity: Balance Sheet and Income Statement of Bank Loans, Trade and Other Liabilities, Taxes, Revenues and Expenses. |
| Weekly Detailed Course Contents |
|
| 1 | Material, intangible assets and assets subject to special consumption | | | | 2 | Debits and solved examples | | | | 3 | Equity | | | | 4 | Cost calculations (7A option) | | | | 5 | Cost calculations (7 B Option) | | | | 6 | Cost Accounts 7A and 7B sample questions and solutions | | | | 7 | Resolving Questions About Parts | | | | 8 | MIDTERM EXAM | | | | 9 | Period Separator Accounts | | | | 10 | Value Added Tax Accounts. | | | | 11 | Overview of Inventory Operations | | | | 12 | Non - Accounting Inventory and In - Accounting Inventory. | | | | 13 | Financial Tables Arrangement | | | | 14 | Monograph | | | | 15 | Result Accounts | | |
|
| Recommended or Required Reading |
| Orhan Sevilengül, General Accounting, Gazi Bookstore, 2011.
Orhan Sevilengül, Çözümlü General Accounting Problems, Gazi Kitabevi, 2011.
Nihat Küçüksavaş, Financial Accounting, Beta Publications, 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 |
| Question-Answer | 14 | 2 | 28 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 6 | 6 |
| Individual Study for Final Examination | 2 | 7 | 14 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 4 | 3 | 3 | 3 | 3 | 2 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 3 | | LO2 | 4 | 3 | 4 | 3 | 3 | 3 | 4 | 3 | 4 | 4 | 4 | 4 | 4 | 3 | 3 | | LO3 | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 3 | 4 | 4 | 4 | 4 | 3 | 3 | 4 | | LO4 | 4 | 4 | 4 | 3 | 3 | 3 | 3 | 4 | 3 | 3 | 4 | 3 | 4 | 4 | 4 | | LO5 | 4 | 4 | 4 | 3 | 3 | 3 | 4 | 4 | 4 | 4 | 4 | 4 | 3 | 3 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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