ECTS - Principles of Accounting II

Principles of Accounting II (MGMT204) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Principles of Accounting II MGMT204 4. Semester 3 0 0 3 6
Pre-requisite Course(s)
N/A
Course Language English
Course Type Compulsory Departmental Courses
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Demonstration, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Asst. Prof. Dr. Burcu Dinçergök
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;
  • To journalize the month/year end transactions after the determination of the quantity and value of all the assets and liabilities.
  • To understand the behaviour of balance sheet accounts
  • To prepare detailed income/statement and cash flowstatement.
  • To notice incorrect entries and correct them.
  • To understand the accounting concepts and theories which the entries are based on.
  • To understand the valuation methods related with assets
  • To interpret the cash flow statements
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 Current Assets-Cash and Cash Equivalents Course Book, pp. 249-251
2 Current Assets-Receivables Course Book, pp. 254-264
3 Current Assets- Notes Receivable and other current assets examples Course Book, pp. 268-283
4 Investments-Short Term Course Book, pp. 311-320
5 Investments-Long Term Course Book, pp. 324-329
6 Tangible Asets Course Book, pp. 344-355
7 Tangible Assets Course Book, pp. 355-374
8 Midterm
9 Current Liabilities Course Book, pp. 283-290
10 Current Liabilities Course Book, pp. 291-299
11 Long Term Liabilities Course Book, pp. 389-398
12 Long term liabilities Course Book, pp. 398-419
13 Shareholders' Equity Course Book, pp. 431-449.
14 Shareholders' Equity Course Book, pp. 454-468
15 Cash flow statement Course Book, pp. 471-495
16 Final Exam

Sources

Course Book 1. Muğan, C. Ş., Akman, N., (2007) Principles of Accounting , 3 rd edition,

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 10
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 5 10
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 50
Toplam 8 100
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 Understanding and explaining the concepts regarding to the main fields of Management (Management, Production, Marketing, Accounting- Finance) and gaining the ability to apply these skills in management. X
2 Gaining the ability to use technology required for buseiness administration
3 An ability to analyze the information and reports of the markets and businesses and setting goals with respect to results of the analysis. X
4 An ability to trace and evaluate the global, local and/or regional developments related to businesses and making strategic decisions.
5 An ability to set a innovative business or an ability to use the knowledge in the operations of management(taking risk, finding resources, making market research, and preparing business plans etc.)
6 An ability to apply knowledge regarding functions of management.
7 An ability to have oral and written communication skills particular to management and use these skills effectively in professional relations
8 Compliance with rules of Socials and business ethics and to the principles of social responsibility
9 An ability to use life-long learning approach in order to adapt constantly changing environmental factors (technological, political ,economical, and socio cultural etc.)
10 An ability to conduct research on management and reporting the outcomes with the related parties.
11 Taking responsibility within the teamwork, thinking critically and taking initiative in problem solving.
12 Using professional English in written and verbal communication. ("European Language Portfolio Global Scale", Level B1)
13 Having knowledge about law required by management.

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
Presentation/Seminar Prepration
Project
Report
Homework Assignments 5 10 50
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 15 15
Prepration of Final Exams/Final Jury 1 25 25
Total Workload 138