| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Accounting II | ISL106 | Turkish | Compulsory | 2. Semester | 3 + 0 | 3.0 | 6.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | |
| Course Coordinator | Dr. Öğr. Üyesi Osman KARTAL |
| 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 |
| # | Öğrenme Kazanımı |
| 1 | Arranging inventory |
| 2 | Recording period end account |
| 3 | Arrranging balance sheet |
| 4 | Arranging sellings’ cost sheet |
| 5 | Arranging income table |
| 6 | Specifying Profit and Loss |
| 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 |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Obtains information about the basic concepts and theories available in the business. | ✔ | |||||
| 2 | The system can recognize and interact with its surroundings in the entity is within the scope of the approach. | ✔ | |||||
| 3 | Your area has the ability to transfer information about the employees and colleagues. | ✔ | |||||
| 4 | Interpret the data obtained through the use of information in the field of business, to analyze, has the ability to define problems. | ✔ | |||||
| 5 | Makes matters relating to the field of research and study. | ✔ | |||||
| 6 | Participate and take responsibility for the project meets the objectives of the projects. | ✔ | |||||
| 7 | Critically evaluates the acquired knowledge and skills. | ✔ | |||||
| 8 | Understands the need for continuity of learning | ✔ | |||||
| 9 | Required by the field of information and communication technologies. | ✔ | |||||
| 10 | Information in a foreign language tracks and communicates with colleagues. | ✔ | |||||
| 11 | Understands the importance of ethics in business and society. | ✔ | |||||
| 12 | Understands the importance of innovation and entrepreneurship. | ✔ | |||||
| 13 | Social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues are conscious. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 |
|---|---|---|---|---|---|---|
| PY1 | 5 | 5 | 5 | 5 | 5 | 5 |
| PY2 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY3 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY5 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY6 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY7 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY8 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY9 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY10 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY11 | 2 | 2 | 2 | 2 | 2 | 2 |
| PY12 | 5 | 5 | 5 | 5 | 5 | 5 |
| PY13 | 4 | 4 | 4 | 4 | 4 | 4 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Sınavlar |
Midterm 1 | 1 | 20 | 20 |
| Homework 1 | 1 | 25 | 25 | |
| Final | 1 | 30 | 30 | |
| Classroom Activities | 13 | 6 | 78 | |
| Total Workload | 153 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 6.0 | ||
