Rapor Tarihi: 11.04.2026 04:49
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| General Accounting II | ORT2181 | Turkish | Compulsory | 2. Semester | 3 + 1 | 4.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Expression |
| Course Coordinator | Öğr. Gör. Hasan Hüseyin COŞKUN |
| Instructor(s) | Öğr. Gör. Hasan Hüseyin COŞKUN (Bahar) |
| 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 |
| # | Öğrenme Kazanımı |
| 1 | Inventory able to edit, |
| 2 | • End-to make the accounting entries, |
| 3 | • Statistics can edit |
| 4 | • To edit the statement of cost of sales, |
| 5 | • Income statement table to edit |
| 6 | • Profit and Loss to Identify. |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | General lines of General Accounting II course (Outline), course contents, repetition of some important topics in General Accounting I. | Preparation, After Class Study, Interview, Presentation (Preparation), Practice |
| 2. Week | Short-Term Liabilities, Financial Payables (300,305), Trade Payables (320,321), Other Payables (331,332,333), Order Advances Received | Preparation, After Class Study, Interview, Presentation (Preparation), Practice |
| 3. Week | Payables to Personnel, Worker wage calculation and accounting record. | Preparation, After Class Study, Interview, Presentation (Preparation), Practice |
| 4. Week | Processing period separator accounts (accounts 181,181,280,281-380,381,480,481) | Preparation, After Class Study, Interview, Presentation (Preparation), Practice |
| 5. Week | Processing of equity accounts | Preparation, After Class Study, Interview, Presentation (Preparation), Practice |
| 6. Week | End of period inventory and valuation | Preparation, After Class Study, Interview, Presentation (Preparation), Practice |
| 7. Week | Business assets, the valuation of receivables and payables | Preparation, After Class Study, Interview, Presentation (Preparation), Practice |
| 8. Week | Inventory of Fixed Assets, Depreciation methods | Preparation, After Class Study, Interview, Presentation (Preparation), Practice |
| 9. Week | Midterm Exam | |
| 10. Week | Separation of cost and period expenses, Cost of sales and stock valuation methods | Preparation, After Class Study, Interview, Practice |
| 11. Week | The nature of the inventory studies related to the income statement accounts | Preparation, After Class Study, Interview, Practice |
| 12. Week | Period and accounting records to determine profit or loss | Preparation, After Class Study, Interview, Practice |
| 13. Week | Preparation of balance sheet and income statement | Preparation, After Class Study, Interview, Practice |
| 14. Week | Closing session of entries and new entries |
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 |
|---|
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| Bahar Dönemi | |||
| Responsible Personnel | Grup | Evaluation Method | Percentage |
|---|---|---|---|
| Öğr. Gör. Hasan Hüseyin COŞKUN | Vize | 40.00 | |
| Öğr. Gör. Hasan Hüseyin COŞKUN | Final | 60.00 | |
| Toplam | 100.00 | ||
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 4 | 56 |
|
Ders Dışı |
Preparation, After Class Study | 1 | 20 | 20 |
| Research | 1 | 15 | 15 | |
| Other Activities | 1 | 10 | 10 | |
|
Sınavlar |
Midterm | 1 | 11 | 11 |
| Final | 1 | 15.5 | 15.5 | |
| Total Workload | 127.5 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
