ECTS - Principles of Accounting II

Principles of Accounting II (ISL204) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Principles of Accounting II ISL204 4. Semester 3 0 0 3 6
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type Compulsory Departmental Courses
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Asst. Prof. Dr. Zeki Yanık
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 of accounting.
  • Learns the basic 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 Course Book Chapter 5.3.3, 5.3.4
2 Doubtful trade receivables and Provision Expenses Course Book Chapter 5.3.4
3 Inventory (Commercial Goods), Interval Inventory, Valuation Course Book Chapter 5.3.5
4 Continuous Inventory Method Course Book Chapter 5.3.5
5 Advances Received For Contracts In Progress Course Book Chapter 5.3.5
6 Period Separate Accounts (Prepaıd Expenses For The Followıng Perıod, Income Accruals) Course Book Chapter 5.3.6
7 Other Current Assets, Value Added Tax, Temporary Tax Course Book Chapter 5.3.7
8 Midterm exam
9 Financial Non-Current Assets Course Book Chapter 5.4.4.
10 Tangible Non-Current Assets and Special Transactions Course Book Chapter 5.4.5.
11 Short and Long Term Liabilities Course Book Chapter 6.3., 6.4.
12 Equity Course Book Chapter 6.5.
13 Income Statement Accounts Course Book Chapter 8
14 Closing Accounts and Preparing Year-End Financial Statement
15 Sample Exercise
16 Final Exam

Sources

Course Book 1. Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi

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 Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains. X
2 Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view. X
3 Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. X
4 Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions. X
5 Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation X
6 Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it. X
7 Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained. X
8 Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. X
9 Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. X
10 Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. X
11 Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. X
12 While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values. X

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