ECTS - Principles of Accounting II

Principles of Accounting II (MAN204) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Principles of Accounting II MAN204 4. Semester 3 0 0 3 6
Pre-requisite Course(s)
N/A
Course Language English
Course Type Compulsory Departmental Courses
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Kamil Büyükmirza
Course Assistants
Course Objectives At the end of the course, students will gain the ability to handle month/year end processes.
Course Learning Outcomes The students who succeeded in this course;
  • Understands the rules of the functioning of asset and liability accounts.
  • Learns the principles to regulate the balance sheet and income statement.
  • Learns the basic principles and concepts of accounting.
Course Content Determination of quantity and value of all the assets and liabilities, month/year end transactions, trial balance, incorrect entries, detailed financial statements.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Trade and Other Receivables Related chapters of the course book
2 Doubtful trade receivables and Provision Expenses Related chapters of the course book
3 Inventory (Commercial Goods), Interval Inventory, Valuation Related chapters of the course book
4 Continuous Inventory Method Related chapters of the course book
5 Advances Received For Contracts In Progress Related chapters of the course book
6 Period Separate Accounts Related chapters of the course book
7 Other Current Assets, Value Added Tax Related chapters of the course book
8 Midterm Exam
9 Financial Non-Current Assets Related chapters of the course book
10 Tangible Non-Current Assets and Special Transactions Related chapters of the course book
11 Short and Long Term Liabilities Related chapters of the course book
12 Equity Related chapters of the course book
13 Income Statement Accounts Related chapters of the course book
14 Closing Accounts and Preparing Year-End Financial Statement
15 Sample Exercise
16 Final Exam

Sources

Course Book 1. Walter T. Harrison Jr., Charles T. Horngren, C. William Thomas, Wendy M. Tietz (2016) Financial Accounting

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 4 20
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 50
Toplam 6 100
Percentage of Semester Work 50
Percentage of Final Work 50
Total 100

Course Category

Core Courses X
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Having the conceptual and applied knowledge about the basic functions of the business and gaining the ability to use the knowledge
2 To be able to diagnose the problems related to the field of business, to use scientific approaches effectively in the solution of problems and decision-making processes.
3 To be able to reveal and analyze the environmental, social, global effects and legal consequences of the applications related to the basic functions of the business.
4 To be able to analyze information and reports that concern businesses at the national, regional and global level, to set strategic goals according to the results obtained
5 Gain the ability to use, report and interpret Business Information Systems and sub-modules required by business management X
6 Planning necessary activities such as starting a new business with innovative and creative thinking and taking risks for the sustainability of the business, finding resources, making market analysis, preparing a business plan, and using the learned information in this direction.
7 Being aware of the fact that the research and learning process continues throughout life, to be able to follow the scientific and technological developments related to the business, to support oneself and the organization in innovation and continuous development.
8 To have the necessary leadership and managerial skills to achieve business objectives effectively and efficiently.
9 To be able to conduct scientific research in the field of business and report the results of the research to be used in managerial decision-making processes.
10 To be able to transfer information about the field of business using effective verbal, written and visual communication methods in the language of learning and professional English
11 To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values
12 Working effectively with different disciplines or multicultural teams, taking responsibility, making risk analysis, adapting to change, critical thinking and using initiative in problem solving
13 .

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration
Project
Report
Homework Assignments 4 5 20
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 20 20
Prepration of Final Exams/Final Jury 1 35 35
Total Workload 151