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 | Service Courses Taken From Other Departments |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, 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 | 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 | |
|---|---|
| Major Area Courses | |
| Supportive Courses | X |
| 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 | Acquiring the skills of understanding, explaining, and using the fundamental concepts and methods of economics | X | ||||
| 2 | Acquiring the skills of macro level economic analysis | X | ||||
| 3 | Acquiring the skills of micro level economic analysis | X | ||||
| 4 | Understanding the formulation and implementation of economic policies at the local, national, regional, and/or global level | X | ||||
| 5 | Learning different approaches on economic and related issues | X | ||||
| 6 | Acquiring the quantitative and/or qualitative techniques in economic analysis | X | ||||
| 7 | Improving the ability to use the modern software, hardware and/or technological devices | X | ||||
| 8 | Developing intra-disciplinary and inter-disciplinary team work skills | X | ||||
| 9 | Acquiring an open-minded behavior through encouraging critical analysis, discussions, and/or life-long learning | X | ||||
| 10 | Adopting work ethic and social responsibility | X | ||||
| 11 | Developing the skills of communication. | X | ||||
| 12 | Improving the ability to effectively implement the knowledge and skills in at least one of the following areas: economic policy, public policy, international economic relations, industrial relations, monetary and financial affairs. | 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 | ||