ECTS - Principles of Accounting II

Principles of Accounting II (ISL204) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Principles of Accounting II ISL204 3 0 0 3 6
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type N/A
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Asst. Prof. Dr. Zeki Yanık
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 of accounting.
  • Learns the basic 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 Course Book Chapter 5.3.3, 5.3.4
2 Doubtful trade receivables and Provision Expenses Course Book Chapter 5.3.4
3 Inventory (Commercial Goods), Interval Inventory, Valuation Course Book Chapter 5.3.5
4 Continuous Inventory Method Course Book Chapter 5.3.5
5 Advances Received For Contracts In Progress Course Book Chapter 5.3.5
6 Period Separate Accounts (Prepaıd Expenses For The Followıng Perıod, Income Accruals) Course Book Chapter 5.3.6
7 Other Current Assets, Value Added Tax, Temporary Tax Course Book Chapter 5.3.7
8 Midterm exam
9 Financial Non-Current Assets Course Book Chapter 5.4.4.
10 Tangible Non-Current Assets and Special Transactions Course Book Chapter 5.4.5.
11 Short and Long Term Liabilities Course Book Chapter 6.3., 6.4.
12 Equity Course Book Chapter 6.5.
13 Income Statement Accounts Course Book Chapter 8
14 Closing Accounts and Preparing Year-End Financial Statement
15 Sample Exercise
16 Final Exam

Sources

Course Book 1. Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi

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 Acquiring the skills of understanding, explaining, and using the fundamental concepts and methods of economics X
2 Acquiring the skills of macro level economic analysis X
3 Acquiring the skills of micro level economic analysis X
4 Understanding the formulation and implementation of economic policies at the local, national, regional, and/or global level X
5 Learning different approaches on economic and related issues X
6 Acquiring the quantitative and/or qualitative techniques in economic analysis X
7 Improving the ability to use the modern software, hardware and/or technological devices X
8 Developing intra-disciplinary and inter-disciplinary team work skills X
9 Acquiring an open-minded behavior through encouraging critical analysis, discussions, and/or life-long learning X
10 Adopting work ethic and social responsibility X
11 Developing the skills of communication. X
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. 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