| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| General Accounting II | İKT106 | 2. Semester | 3 + 0 | 3.0 | 4.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Undergraduate |
| Course Type | |
| Mode of delivery | Face to face |
| Course Coordinator |
Assist. Prof. Dr. Ayşe SOY TEMÜR |
| Instructors |
Ayşe SOY TEMÜR |
| Assistants | |
| Goals | The purpose of this lesson is giving informations to students about period end account works of business. Students must do accounting record for any commercial transaction at the end of this lesson. |
| Course Content | Fixed assets, short-term foreign sources, resources, income statement accounts, registering and reporting inventory. |
| Learning Outcomes |
- Students can make period-end closing procedures and beginning of period entries. - Students can distinguish the concepts of cost and expenditure while making bookkeeping entries. - Students can record and report the basic financial statements. |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Period end works’ extent | |
| 2. Week | Valuation term and valuation standards | |
| 3. Week | Classification of period end works | |
| 4. Week | Stages of period end works | |
| 5. Week | Qualification of inventory works for balance sheet accounts | |
| 6. Week | Qualification of inventory works for income table accounts | |
| 7. Week | Review of resources, assets and debts | |
| 8. Week | MIDTERM EXAM | |
| 9. Week | Difference between cost and period expense, selling cost and inventory valuation methods | |
| 10. Week | Amortization methods and amortization records | |
| 11. Week | Sellings cost table | |
| 12. Week | Period profit loss finding and accounting records | |
| 13. Week | Preparation of balance sheet and income table | |
| 14. Week | Closing records and new period opening records |
| Örten, Remzi (2003), General Accounting, 3.Baskı, Gazi University FAES Publications,Ankara. Sevilengül, Orhan (2003), General Accounting, Gazi Bookstore, 11.Press, Ankara Yalkın, Yüksel Koç (2001), Genereal Accounting-Principles Practices, 12.Press, Turhan Bookstore, Ankara. Akdoğan, Nalan ve Orhan Sevilengül (2003),Uniform Accounting System Implementation, Gazi Bookstore, Ankara. Lazol, İbrahim, General Accounting, Ekin Bookstore, Bursa F. Sürmeli ve Y. Benligiray, General Accounting, Anadolu University Press, Eskişehir, 2003 |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | Measurement Method |
|---|---|---|---|---|---|
| PY1 | 2 | 0 | 0 | 0 | - |
| PY2 | 3 | 0 | 0 | 0 | - |
| PY3 | 2 | 0 | 0 | 0 | - |
| PY4 | 1 | 0 | 0 | 0 | - |
| PY5 | 2 | 0 | 0 | 0 | - |
| PY6 | 3 | 0 | 0 | 0 | - |
| PY7 | 1 | 0 | 0 | 0 | - |
| PY8 | 4 | 0 | 0 | 0 | - |
| PY9 | 2 | 0 | 0 | 0 | - |
| PY10 | 1 | 0 | 0 | 0 | - |
| PY11 | 2 | 0 | 0 | 0 | - |
| PY12 | 4 | 0 | 0 | 0 | - |
| PY13 | 2 | 0 | 0 | 0 | - |
| PY14 | 1 | 0 | 0 | 0 | - |
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Midterm 1 | 1 | 15 | 15 |
| Homework 1 | 10 | 2 | 20 |
| Final | 1 | 25 | 25 |
| Classroom Activities | 14 | 3 | 42 |
| Total Workload | 102 | ||
| ECTS Credit of the Course | 4.0 | ||
