Rapor Tarihi: 09.01.2026 19:20
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| General Accounting II | MUH2134 | Turkish | Compulsory | 2. Semester | 3 + 1 | 4.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to face |
| Course Coordinator | Dr. Öğr. Üyesi İlkay ERTURAN |
| Instructor(s) | |
| Goals | This course, intended to do accounting procedures and accounting records. |
| Course Content | To know the basic concepts and documents related to accounting. Understand the basic principles of editing balance sheet and income statement of the financial statements. Understand the functioning of the balance sheet and income statement accounts and editing trial balance sheet. |
| # | Öğrenme Kazanımı |
| 1 | Save the resource accounts |
| 2 | To make application of income statement |
| 3 | To make application cost of sales |
| 4 | To make accounting practice |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | To save Short-term foreign sources | |
| 2. Week | To save Short-term foreign sources | |
| 3. Week | To save Long-term foreign sources | |
| 4. Week | Save your own resources | |
| 5. Week | Determine the income and expenditure accounts | |
| 6. Week | Edit Income statement | |
| 7. Week | To edit cost of sales table | |
| 8. Week | Midterm Exam | |
| 9. Week | To save Off-balance sheet accounts | |
| 10. Week | Inventory Transaction Processing | |
| 11. Week | Inventory Transaction Processing | |
| 12. Week | To make Sector-based sample application | |
| 13. Week | Sort of Turkish accounting standards | |
| 14. Week | To make sample application |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | To have the knowledge and skills which have undergird some qualifications which have gained in general or vocational secondary education lessons and some tools and supplies of application and to demonstrate that having understood the basic concepts of the accounting profession | ✔ | |||||
| 2 | Be able to effectively identificate, collect and save that the data needed to solve accounting problems which known in business organization and demonstrate the ability to prepare financial and legal reports by using intellectual or manually skills and theoretical knowledge to practical applications | ✔ | |||||
| 3 | In practical studies related to Accounting, be able to open to communication and teamwork with colleagues, superiors and service groups | ✔ | |||||
| 4 | Perform as an independent learning in related fields with Accounting and show what they have learned | ✔ | |||||
| 5 | Identifying problems with unforeseen situations in accounting and show that gain ability of searching solutions. | ✔ | |||||
| 6 | Assessing and supervising the performance of employees, which are under the responsibility in accounting environment. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 |
|---|---|---|---|---|
| PY1 | 4 | 4 | 4 | 4 |
| PY2 | 5 | 5 | 5 | 5 |
| PY3 | 4 | 4 | 4 | 4 |
| PY4 | 3 | 3 | 3 | 3 |
| PY5 | 4 | 4 | 4 | 4 |
| PY6 | 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) | |
|---|---|---|---|---|
|
Sınavlar |
Midterm 1 | 1 | 25 | 25 |
| Homework 1 | 1 | 12 | 12 | |
| Final | 1 | 25 | 25 | |
| Practice | 1 | 9.5 | 9.5 | |
| Practice End-Of-Term | 14 | 4 | 56 | |
| Total Workload | 127.5 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
