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 | General Elective | 3 | 0 | 0 | 3 | 6 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | English |
|---|---|
| Course Type | Elective Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Question and Answer. |
| Course Lecturer(s) |
|
| 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;
|
| 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 | Has the ability to apply scientific knowledge gained in the undergraduate education and to expand and extend knowledge in the same or in a different area | |||||
| 2 | Can apply gained knowledge and problem solving abilities in inter-disciplinary research | |||||
| 3 | Has the ability to work independently within research area, to state the problem, to develop solution techniques, to solve the problem, to evaluate the obtained results and to apply them when necessary | |||||
| 4 | Takes responsibility individually and as a team member to improve systematic approaches to produce solutions in unexpected complicated situations related to the area of study | |||||
| 5 | Can develop strategies, implement plans and principles on the area of study and can evaluate obtained results within the framework | |||||
| 6 | Can develop and extend the knowledge in the area and to use them with scientific, social and ethical responsibility | |||||
| 7 | Has the ability to follow recent developments within the area of research, to support research with scientific arguments and data, to communicate the information on the area of expertise in a systematically by means of written report and oral/visual presentation | |||||
| 8 | To have an oral and written communication ability in at least one of the common foreign languages ("European Language Portfolio Global Scale", Level B2) | |||||
| 9 | Has software and hardware knowledge in the area of expertise, and has proficient information and communication technology knowledge | |||||
| 10 | Follows scientific, cultural, and ethical criteria in collecting, interpreting and announcing data in the research area and has the ability to teach. | |||||
| 11 | Has professional ethical consciousness and responsibility which takes into account the universal and social dimensions in the process of data collection, interpretation, implementation and declaration of results in mathematics and its applications. | |||||
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 | ||