Rapor Tarihi: 27.03.2026 01:40
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| General Accounting II | ECON106 | Turkish | Compulsory | 2. Semester | 3 + 0 | 3.0 | 4.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | Face to face |
| Course Coordinator | Dr. Öğr. Üyesi BASMA H. I. ALMISSHAL |
| Instructor(s) | Dr. Öğr. Üyesi BASMA H. I. ALMISSHAL (Bahar) |
| 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. |
| # | 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. |
| 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 | Know the basic concepts of economics at an advanced level; can abstract the economic decision-making units in households, firms, government agencies, and predict the results of their decision-making mechanisms in different market and competition conditions. | ✔ | |||||
| 2 | Understand the objectives of economies such as growth, employment, productivity, sustainability; may propose solutions to problems such as unemployment, contraction, inflation, high interest rates and similar problems. | ✔ | |||||
| 3 | Capable to make sense of the international interactions of national economies with an international economic perspective. | ✔ | |||||
| 4 | Have knowledge about the historical development of the world economy and its current structure, understand the working process of different economic systems. | ✔ | |||||
| 5 | Can combine economic theory with mathematical, statistical and econometric skills to analyze concrete situations; are experienced in economic data collection and analysis methods by utilyzing technology. | ✔ | |||||
| 6 | Analyze the different sectors of the economy such as agriculture, industry and services through the Production Factors such as Labor, Capital, Natural Resource, Information and Entrepreneurship and evaluate the country economies. | ✔ | |||||
| 7 | Know the current status, historical background, the strengths and weaknesses of Turkish economy in macro and micro scale; can propose solutions, make theoretical and applied studies in this direction as individuals and teams. | ✔ | |||||
| 8 | Know the relations of economics as a social science with other sciences especially with politics, business administration, law, history, mathematics and engineering; reflect the theoretical knowledge in practice and have collaborative working culture. | ✔ | |||||
| 9 | Have the consciousness of lifelong learning, use the education to keep knowledge updated and contribute to the business life. | ✔ | |||||
| 10 | Have the cultural consciousness, know their own history, develop awareness of working with different cultures, respect individual, social and cultural rights. | ✔ | |||||
| 11 | Behave in accordance with ethical values in their works, have the ability of questioning, free thinking with no prejudices. | ✔ | |||||
| 12 | Have the consciousness of fulfilling the given tasks at the right time. In this process, utilize in maximum written, visual, audio sources and information-communication technologies. | ✔ | |||||
| 13 | Have the experience and ability to explain what they learn in written, oral and visual manner. | ✔ | |||||
| 14 | Use the Turkish and English language properly and effectively, and pursue professional readings in double language. | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 |
|---|---|---|---|
| PY1 | 2 | 2 | 2 |
| PY2 | 3 | 3 | 3 |
| PY3 | 2 | 2 | 2 |
| PY4 | 1 | 1 | 1 |
| PY5 | 2 | 2 | 2 |
| PY6 | 3 | 3 | 3 |
| PY7 | 1 | 1 | 1 |
| PY8 | 4 | 4 | 4 |
| PY9 | 2 | 2 | 2 |
| PY10 | 1 | 1 | 1 |
| PY11 | 2 | 2 | 2 |
| PY12 | 4 | 4 | 4 |
| PY13 | 2 | 2 | 2 |
| PY14 | 1 | 1 | 1 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| Bahar Dönemi | |||
| Responsible Personnel | Grup | Evaluation Method | Percentage |
|---|---|---|---|
| Dr. Öğr. Üyesi BASMA H. I. ALMISSHAL | Vize | 30.00 | |
| Dr. Öğr. Üyesi BASMA H. I. ALMISSHAL | Ödev | 10.00 | |
| Dr. Öğr. Üyesi BASMA H. I. ALMISSHAL | Final | 60.00 | |
| Toplam | 100.00 | ||
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Sınavlar |
Midterm | 1 | 15 | 15 |
| Homework | 10 | 2 | 20 | |
| Final | 1 | 25 | 25 | |
| Classroom Activities | 14 | 3 | 42 | |
| Total Workload | 102 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 4.0 | ||
