Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | MLY108B | General Accounting II | Compulsory | 1 | 2 | 5 |
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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) |
Doç. Dr. Ünal GÜLHAN |
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. |
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Mode of Delivery |
Normal 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 |
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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 | Mid-term exam | | | 9 | The inventory and evaluation of the assets accounts; long term assets(financial fixed assets) | | | 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 | Exercises | | |
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Recommended or Required Reading |
Dinç, Engin ve Fikret Çankaya (2012), TFRS Uyumlu Muhasbe II, Murathan Yayınları, Trabzon
Sürmen, Y. 2009, Muhasebe-II, Celepler Matbaacılık, Trabzon 400 p.
Karapınar, A. 2005, Dönemsonu Muhasebe Uygulamaları, Ankara
Gücenme, Ü. 2006, Muhasebe ve Değerleme, Bursa
Ataman, Ü. 2007, Muhasebede Dönemsonu İşlemleri |
Planned Learning Activities and Teaching Methods |
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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 |
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Workload Calculation |
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Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Attending Lectures | 14 | 3 | 42 |
Self Study | 14 | 3 | 42 |
Individual Study for Mid term Examination | 1 | 30 | 30 |
Individual Study for Final Examination | 1 | 35 | 35 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | 2 | 1 | 3 | 2 | 1 | 1 | 1 | 3 | 2 | 1 | 1 | LO2 | 2 | 1 | 3 | 3 | 3 | 1 | 1 | 4 | 3 | 1 | 1 | LO3 | 1 | 1 | 2 | 3 | 1 | 1 | 1 | 3 | 3 | 1 | 1 | LO4 | 1 | 1 | 2 | 3 | 1 | 1 | 1 | 3 | 4 | 1 | 1 | LO5 | 1 | 1 | 2 | 3 | 1 | 1 | 1 | 3 | 3 | 1 | 1 |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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