| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Accounting II | UTI106 | 2. Semester | 3 + 0 | 3.0 | 6.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Undergraduate |
| Course Type | |
| Mode of delivery | Face to face |
| Course Coordinator |
Assoc. Prof. Dr. Nevin ÖZER |
| Instructors |
Nevin ÖZER |
| Assistants | |
| Goals | Basic financial qualifications of the individual introduced in the process of recording and reporting. Basic nature of the financial transactions that were undertaken separately for each of these transactions, registration, classification and reporting of the teaching and application of these procedures done to consolidate. |
| Course Content | Fixed Assets, Depreciation, Liabilities, Movements and Accounting of Income and Expense Accounts, Arrangement of Trial Balance, Formation of Income Statement and Balance Sheet, Closing of Books |
| Learning Outcomes |
- Students will learn the preparation of financial statements and will be able to understand financial statements. - Students will have information on how to record and report basic financial transactions in businesses. |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Fixed Asset Accounts, Trade receivables, Other receivables | |
| 2. Week | Financial Fixed Assets | |
| 3. Week | Tangible assets | |
| 4. Week | Depreciation Methods, Accounting | |
| 5. Week | Sale of property, plant and equipment | |
| 6. Week | İntangible assets | |
| 7. Week | Other Fixed Assets | |
| 8. Week | Repetition | |
| 9. Week | Short-term liabilities | |
| 10. Week | Current liabilities, Wage Offset | |
| 11. Week | Long-term liabilities, Equity | |
| 12. Week | Income-Expense Accounts | |
| 13. Week | Income-Expense Accounts, period end transactions | |
| 14. Week | Monography on Accounting Process and its solution |
| Prof. Dr. Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi |
| Program Requirements | Contribution Level | DK1 | DK2 | Measurement Method |
|---|
| 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 | 50 | 50 |
| Final | 1 | 61 | 61 |
| Classroom Activities | 14 | 3 | 42 |
| Total Workload | 153 | ||
| ECTS Credit of the Course | 6.0 | ||
