ECTS - Principles of Accounting II

Principles of Accounting II (MAN204) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Principles of Accounting II MAN204 3 0 0 3 6
Pre-requisite Course(s)
N/A
Course Language English
Course Type N/A
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Kamil Büyükmirza
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;
  • Understands the rules of the functioning of asset and liability accounts.
  • Learns the principles to regulate the balance sheet and income statement.
  • Learns the basic principles and concepts of accounting.
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 Trade and Other Receivables Related chapters of the course book
2 Doubtful trade receivables and Provision Expenses Related chapters of the course book
3 Inventory (Commercial Goods), Interval Inventory, Valuation Related chapters of the course book
4 Continuous Inventory Method Related chapters of the course book
5 Advances Received For Contracts In Progress Related chapters of the course book
6 Period Separate Accounts Related chapters of the course book
7 Other Current Assets, Value Added Tax Related chapters of the course book
8 Midterm Exam
9 Financial Non-Current Assets Related chapters of the course book
10 Tangible Non-Current Assets and Special Transactions Related chapters of the course book
11 Short and Long Term Liabilities Related chapters of the course book
12 Equity Related chapters of the course book
13 Income Statement Accounts Related chapters of the course book
14 Closing Accounts and Preparing Year-End Financial Statement
15 Sample Exercise
16 Final Exam

Sources

Course Book 1. Walter T. Harrison Jr., Charles T. Horngren, C. William Thomas, Wendy M. Tietz (2016) Financial Accounting

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 4 20
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 50
Toplam 6 100
Percentage of Semester Work 50
Percentage of Final Work 50
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
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 1 - To be able to utilize the theoretical and practical knowledge acquired in the fields of International Trade and Logistics with an interdisciplinary approach in developing expertise on the track of the progress in the globalized business world X
2 2 - To exercise managerial skills by conducting his/her competences in the fields of International Trade and Logistics actively into real processes X
3 3 - To be able to communicate effectively both in written and oral forms with the peers in the department where he/she holds a position and organize professional development activities X
4 4 - To assess the basic and current dynamics of flexible and open fields of International Trade and Logistics in a theoretical framework X
5 5 - To solve the complex problems in the fields of International Trade and Logistics with analytic and independent thinking ability and capability to synthesize them with embracing versatility X
6 6 - To keep professional capabilities updated through improving business practicum by keeping track of the changes and innovations in the sector X
7 7 - To have the characteristics to interpret, inquire and deepen the knowledge acquired during the education process within the existing economic conjuncture X
8 8 - To have the necessary organizational skills and responsibility to create flexible, efficient and rapid solutions to the existing and possible problems with an innovative approach by facilitating sectoral coordination through the practices of International Trade and Logistics. X
9 9 - To be able to use the current and widely used field specific information and software programs besides having up-to-date technical equipment and multiple language skills needed by private sector in both national and international platforms. X
10 10 - To possess the competency in the English language to be able to communicate in every platform effectively, due to the international characteristic of the field they studied X
11 11 - To become individuals having high intellectual and social capacity, vision and moral values and the ability to adapt to group communication X

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration
Project
Report
Homework Assignments 4 5 20
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 20 20
Prepration of Final Exams/Final Jury 1 35 35
Total Workload 151