Education Information System

Course Title	Code	Semester	L+U Hour	Credits	ECTS
General Accounting II	ORT2181	2. Semester	3 + 1	4.0	5.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Associate
Course Type
Mode of delivery	Expression
Course Coordinator	Lect. Hasan Hüseyin COŞKUN
Instructor(s)	Hasan Hüseyin COŞKUN
Assistants
Goals	The aim of this course is to provide students with information about the accounting studies that businesses do at the end of the semester. At the end of the course, it is aimed that the student will be able to record any commercial transaction.
Course Content	It is the creation of an enterprise's resources, period-end transactions, and financial base statements
Learning Outcomes	- Inventory able to edit, - • End-to make the accounting entries, - • Statistics can edit - • To edit the statement of cost of sales, - • Income statement table to edit - • Profit and Loss to Identify.

Week	Topics	Learning Methods
1. Week	General lines of General Accounting II course (Outline), course contents, repetition of some important topics in General Accounting I.	Visual Presentation Practice Course Hours Preparation, After Class Study Verbal Expression
2. Week	Short-Term Liabilities, Financial Payables (300,305), Trade Payables (320,321), Other Payables (331,332,333), Order Advances Received	Visual Presentation Practice Course Hours Preparation, After Class Study Verbal Expression
3. Week	Payables to Personnel, Worker wage calculation and accounting record.	Verbal Expression Practice Course Hours Preparation, After Class Study Visual Presentation
4. Week	Processing period separator accounts (accounts 181,181,280,281-380,381,480,481)	Preparation, After Class Study Course Hours Verbal Expression Visual Presentation Practice
5. Week	Processing of equity accounts	Verbal Expression Practice Preparation, After Class Study Visual Presentation Course Hours
6. Week	End of period inventory and valuation	Verbal Expression Visual Presentation Practice Course Hours Preparation, After Class Study
7. Week	Business assets, the valuation of receivables and payables	Course Hours Preparation, After Class Study Visual Presentation Practice Verbal Expression
8. Week	Inventory of Fixed Assets, Depreciation methods	Verbal Expression Visual Presentation Practice Course Hours Preparation, After Class Study
9. Week	Midterm Exam	Course Hours
10. Week	Separation of cost and period expenses, Cost of sales and stock valuation methods	Course Hours Preparation, After Class Study Verbal Expression Practice
11. Week	The nature of the inventory studies related to the income statement accounts	Verbal Expression Practice Course Hours Preparation, After Class Study
12. Week	Period and accounting records to determine profit or loss	Preparation, After Class Study Verbal Expression Practice Course Hours
13. Week	Preparation of balance sheet and income statement	Course Hours Verbal Expression Practice Preparation, After Class Study
14. Week	Closing session of entries and new entries

Bozdemir, Enver (2016), Genel Muhasebe Uygulamaları, Gazi Kitapevi, Ankara.

Program Requirements	Contribution Level	DK1	DK2	DK3	DK4	DK5	DK6	Measurement Method

*DK = Course's Contrubution.

	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)
Course Hours	14	4	56
Preparation, After Class Study	1	20	20
Research	1	15	15
Other Activities	1	10	10
Midterm 1	1	11	11
Final	1	15.5	15.5
Total Workload			127.5
ECTS Credit of the Course			25.5 5.0