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 4. Semester 3 0 0 3 6
Pre-requisite Course(s)
N/A
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, 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
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 They acquire the skills to understand, explain, and use the basic concepts and methods of economics. X
2 Acquires macro-economic analysis skills. X
3 Acquire microeconomic analysis skills. X
4 Understands the formulation and implementation of economic policies at local, national, regional and/or global levels. X
5 Learn different approaches to the economy and economic issues. X
6 Learn qualitative and quantitative research techniques in economic analysis. X
7 Improving the ability to use modern software, hardware and/or other technological tools. X
8 Develops intra-disciplinary and inter-disciplinary team work skills. X
9 Contributes to open-mindedness by encouraging critical analysis, discussion, and/or lifelong learning. X
10 Develops a sense of work ethics and social responsibility. X
11 Develops communication skills. X
12 Improving the ability to effectively apply knowledge and skills in at least one of the following areas: Economic policy, public policy, international economic relations, industrial relations, monetary and financial relations 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