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 Lecturer(s) |
|
| 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;
|
| 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 | The ability to have and use theoretical and practical information in international trade and logistics | X | ||||
| 2 | The ability to define problems, as well as to collect, evaluate, analyze, and interpret data, and to devise solutions, making use of the information, skills, and competencies in the field | X | ||||
| 3 | The ability to perform numerical analyses and research through accessing different resources of information in the field | X | ||||
| 4 | The ability to take part in intra- and interdisciplinary, or multi-cultural working groups, as well as work individually | X | ||||
| 5 | The ability to communicate verbally and in writing in English, and to make use of at least 1 foreign language | X | ||||
| 6 | The ability to act responsibly, and with the awareness in the issues of environmental sensitivity, sustainability, transparency, social responsibility, and ethical values | X | ||||
| 7 | The ability to read, understand, and interpret the relevant legislation in the field of international trade and logistics, and to see the global, and social effects of practices | X | ||||
| 8 | The ability to question and interpret the acquired interdisciplinary pieces of information within the framework of the current economic, social, and environmental conjuncture | X | ||||
| 9 | The ability to stay up to date regarding the local, regional, and global changes in the international trade and logistics, and the supply chain sector; and relevant through improvements on professional competencies and backgrounds, and to devise quick and effective solutions to possible problems through an innovative approach | X | ||||
| 10 | The ability to track national and international regulations in international trade and logistics, to learn logistic procedures and risk management, to use current instruments of technology and informatics, to analyze and improve processes, to devise new ideas and suggestions, to manage activities for change, and to report and document these processes | |||||
| 11 | - | |||||
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 | ||