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 | General Elective | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Elective Courses |
| 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 | Acquires skills to use the advanced theoretical and applied knowledge obtained at the mathematics bachelors program to do further academic and scientific research in both mathematics-based graduate programs and public or private sectors. | |||||
| 2 | Transplants and applies the theoretical and applicable knowledge gained in their field to the secondary education by using suitable tools and devices. | |||||
| 3 | Acquires the skill of choosing, using and improving problem solving techniques which are needed for modeling and solving current problems in mathematics or related fields by using the obtained knowledge and skills. | |||||
| 4 | Acquires analytical thinking and uses time effectively in the process of deduction. | |||||
| 5 | Acquires basic software knowledge necessary to work in the computer science related fields and together with the skills to use information technologies effectively. | |||||
| 6 | Obtains the ability to collect data, to analyze, interpret and use statistical methods necessary in decision making processes. | |||||
| 7 | Acquires the level of knowledge to be able to work in the mathematics and related fields and keeps professional knowledge and skills up-to-date with awareness in the importance of lifelong learning. | |||||
| 8 | Takes responsibility in mathematics related areas and has the ability to work affectively either individually or as a member of a team. | |||||
| 9 | Has proficiency in English language and has the ability to communicate with colleagues and to follow the innovations in mathematics and related fields. | |||||
| 10 | Has the ability to communicate ideas with peers supported by qualitative and quantitative data. | |||||
| 11 | Has professional and ethical consciousness and responsibility which takes into account the universal and social dimensions in the process of data collection, interpretation, implementation and declaration of results in mathematics and its applications. | |||||
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 | ||