| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞL110B | Accounting II | Compulsory | 1 | 2 | 6 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Explaining the concepts of inventory and valuation, performing the inventory and valuation processes of the balance sheet and income statement accounts, explaining the end-of-period accounting transactions through sample applications, and showing with examples how the basic financial statements are arranged. |
| Name of Lecturer(s) |
| Doç. Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | Defines inventory and valuation methods. | | 2 | Performs inventory and valuation operations of balance sheet and income statement accounts. | | 3 | Be able to account for period-end transactions. | | 4 | Can edit and analyze financial statements. |
|
| Mode of Delivery |
| Second Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| In this course, the basic concepts of inventory and valuation will be mentioned and the inventory and valuation processes of the balance sheet and income statement accounts will be shown with sample applications. Accounting of period-end transactions and arrangement of financial statements will be handled in line with case studies. |
| Weekly Detailed Course Contents |
|
| 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(stocks) | | | | 7 | Inventory and valuation in active accounts; fixed assets (financial fixed assets) | | | | 8 | The inventory and evaluation of the assets accounts; long term assets(financial fixed assets) | | | | 9 | Inventory and valuation in passive accounts; (short-term liabilities) | | | | 10 | Inventory and valuation in passive accounts; (long-term liabilities) | | | | 11 | Inventory and valuation in passive accounts; (equities) | | | | 12 | Inventory and valuation in passive accounts; (equities) | | | | 13 | Example monograph solution and editing, analysis of key financial statements | | | | 14 | General evaluation | | |
|
| Recommended or Required Reading |
| 1. Nihat Küçüksavaş; Finansal Muhasebe
2. Sinan Aslan; Tekdüzen Muhasebe Sistemine Göre Dönem Sonu Muhasebe İşlemleri Envanter Değerleme Uygulamaları
3. Hüseyin Ali Kutlu; Tekdüzen Genel Muhasebe |
| 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 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Case Study | 8 | 3 | 24 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 30 | 30 |
| Individual Study for Final Examination | 1 | 40 | 40 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 2 | 3 | 2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | | LO2 | 3 | 3 | 2 | 3 | 2 | 2 | 2 | 3 | 3 | 3 | | LO3 | 4 | 3 | 1 | 2 | 3 | 1 | 1 | 1 | 2 | 4 | | LO4 | 2 | 1 | 2 | 2 | 2 | 4 | 3 | 4 | 3 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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