| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| General Accounting II | SKY102 | Turkish | Compulsory | 2. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | Expression |
| Course Coordinator | Prof. Dr. Enver BOZDEMİR |
| Instructor(s) | |
| 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 | Presentation (Preparation), Preparation, After Class Study, Interview, Practice |
| 3. Week | Payables to Personnel, Worker wage calculation and accounting record. | Presentation (Preparation), Practice, Preparation, After Class Study, Interview |
| 4. Week | Processing period separator accounts (accounts 181,181,280,281-380,381,480,481) | Preparation, After Class Study, Interview, Practice, Presentation (Preparation) |
| 5. Week | Processing of equity accounts | Preparation, After Class Study, Interview, Practice, Presentation (Preparation) |
| 6. Week | End of period inventory and valuation | Interview, Presentation (Preparation), Practice, Preparation, After Class Study |
| 7. Week | Business assets, the valuation of receivables and payables | Presentation (Preparation), Preparation, After Class Study, Interview, Practice |
| 8. Week | Inventory of Fixed Assets, Depreciation methods | Preparation, After Class Study, Interview, Presentation (Preparation), Practice |
| 9. Week | Repetition of topics | |
| 10. Week | Separation of cost and period expenses, Cost of sales and stock valuation methods | Practice, Interview, Preparation, After Class Study |
| 11. Week | The nature of the inventory studies related to the income statement accounts | Practice, Preparation, After Class Study, Interview |
| 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 |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Health management information related to the field of theoretical and practice and practice to have. | ✔ | |||||
| 3 | Managing information systems in health care management and have the skills and knowledge to use effectively. | ✔ | |||||
| 6 | Health problems that arise in the process of management in the critical and innovative thinking, decision making and problem solving, have the ability to use scientific methods and techniques. | ✔ | |||||
| 8 | Ability to communicate effectively and to have the ability to conduct teamwork. | ✔ | |||||
| 9 | Health management of the area to be aware of social and ethical responsibility and ethical behavior according to the principles gain | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 |
|---|---|---|---|---|---|---|
| PY1 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY3 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY6 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY8 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY9 | 3 | 3 | 3 | 3 | 3 | 3 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 3 | 42 |
|
Ders Dışı |
Preparation, After Class Study | 1 | 20 | 20 |
| Research | 1 | 15 | 15 | |
| Other Activities | 1 | 10 | 10 | |
|
Sınavlar |
Midterm 1 | 1 | 20 | 20 |
| Final | 1 | 20.5 | 20.5 | |
| Total Workload | 127.5 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
