ECTS - Principles of Accounting II

Principles of Accounting II (MGMT204) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Principles of Accounting II MGMT204 4. Semester 3 0 0 3 6
Pre-requisite Course(s)
Course Language English
Course Type Service Courses Taken From Other Departments
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Demonstration, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Asst. Prof. Dr. Burcu Dinçergök
Course Assistants
Course Objectives At the end of the course, students will gain the ability to handle month/year end processes.
Course Learning Outcomes The students who succeeded in this course;
  • To journalize the month/year end transactions after the determination of the quantity and value of all the assets and liabilities.
  • To understand the behaviour of balance sheet accounts
  • To prepare detailed income/statement and cash flowstatement.
  • To notice incorrect entries and correct them.
  • To understand the accounting concepts and theories which the entries are based on.
  • To understand the valuation methods related with assets
  • To interpret the cash flow statements
Course Content Determination of quantity and value of all the assets and liabilities, month/year end transactions, trial balance, incorrect entries, detailed financial statements.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Current Assets-Cash and Cash Equivalents Course Book, pp. 249-251
2 Current Assets-Receivables Course Book, pp. 254-264
3 Current Assets- Notes Receivable and other current assets examples Course Book, pp. 268-283
4 Investments-Short Term Course Book, pp. 311-320
5 Investments-Long Term Course Book, pp. 324-329
6 Tangible Asets Course Book, pp. 344-355
7 Tangible Assets Course Book, pp. 355-374
8 Midterm
9 Current Liabilities Course Book, pp. 283-290
10 Current Liabilities Course Book, pp. 291-299
11 Long Term Liabilities Course Book, pp. 389-398
12 Long term liabilities Course Book, pp. 398-419
13 Shareholders' Equity Course Book, pp. 431-449.
14 Shareholders' Equity Course Book, pp. 454-468
15 Cash flow statement Course Book, pp. 471-495
16 Final Exam


Course Book 1. Muğan, C. Ş., Akman, N., (2007) Principles of Accounting , 3 rd edition,

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 10
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 5 10
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 50
Toplam 8 100
Percentage of Semester Work 50
Percentage of Final Work 50
Total 100

Course Category

Core Courses
Major Area Courses
Supportive Courses X
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Acquiring the skills of understanding, explaining, and using the fundamental concepts and methods of economics
2 Acquiring the skills of macro level economic analysis
3 Acquiring the skills of micro level economic analysis
4 Understanding the formulation and implementation of economic policies at the local, national, regional, and/or global level
5 Learning different approaches on economic and related issues
6 Acquiring the quantitative and/or qualitative techniques in economic analysis
7 Improving the ability to use the modern software, hardware and/or technological devices
8 Developing intra-disciplinary and inter-disciplinary team work skills
9 Acquiring an open-minded behavior through encouraging critical analysis, discussions, and/or life-long learning
10 Adopting work ethic and social responsibility
11 Developing the skills of communication.
12 Improving the ability to effectively implement the knowledge and skills in at least one of the following areas: economic policy, public policy, international economic relations, industrial relations, monetary and financial affairs.

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Special Course Internship
Field Work
Study Hours Out of Class
Presentation/Seminar Prepration
Homework Assignments 5 10 50
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 15 15
Prepration of Final Exams/Final Jury 1 25 25
Total Workload 138