Education Information System

Course Information

Course Information

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	Face to face
Course Coordinator	Öğr. Gör. Hasan Hüseyin COŞKUN
Instructor(s)
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

#	Öğrenme Kazanımı
1	Students can make period-end closing procedures and beginning of period entries.
2	Students can distinguish the concepts of cost and expenditure while making bookkeeping entries.
3	Students can record and report the basic financial statements.

Lesson Plan (Weekly Topics)

Week	Topics/Applications	Method
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

*Midterm and final exam dates are not specified in the 14-week course operation plan. Midterm and final exam dates are held on the dates specified in the academic calendar with the decision of the University Senate.

The Matrix for Course & Program Learning Outcomes

No	Program Requirements	Level of Contribution
No	Program Requirements	1	2	3	4	5
11	11 Space-related issues, social responsibility, ethical values and social security rights to have knowledge and awareness,					✔

Relations with Education Attainment Program Course Competencies

Program Requirements	DK1	DK2	DK3
PY11	5	5	4

Recommended Sources

Ders Kitabı veya Notu	Ders Kitabı veya Ders Notu bulunmamaktadır.
Diğer Kaynaklar	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

ECTS credits and course workload

ECTS credits and course workload		Quantity	Duration (Hour)	Total Workload (Hour)
Ders İçi	Class Hours	12	4	48
Ders Dışı	Preparation, After Class Study	12	1	12
Ders Dışı	Research	1	6	6
Sınavlar	Midterm 1	1	15	15
	Final	1	20	20
	Practice	6	1	6
	Classroom Activities	12	2	24
Total Workload				131
*AKTS = (Total Workload) / 25,5		ECTS Credit of the Course		25.5 5.0