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ENGLISH
Information
| Unit | FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES |
| ECONOMICS PR. | |
| Code | ISLZ202 |
| Name | Financial Accounting II |
| Term | 2017-2018 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
Prof. Dr. MEHMET ÜNSAL MEMİŞ
(Bahar)
(A Group)
(Ins. in Charge)
Prof. Dr. KORAY TUAN (Bahar) (B Group) (Ins. in Charge) |
Course Goal / Objective
It is to provide a more detailed analysis of the accounts and the recording patterns of these accounts as a continuation of Accounting 1 course.
Course Content
Keeping records of short-term foreign sources, long-term foreign resources, equity capitals, determining income and outcome statements, carrying out income balance sheets, inventory.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Identfy instrument accounts |
| LO02 | Identfy inventory accounts |
| LO03 | Identfy short-term prepaid expenses and accrued income |
| LO04 | Identfy long term liability accounts |
| LO05 | Identfy capital account |
| LO06 | Identfy completing the accounting cycle |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the importance of demand and supply in economy science and the well-running conditions of the market economy | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Define the role of pricing within the event advantage of the market economy. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the role of the state in economy, money and financial policies, the central bank and the structure of the market. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Perceive the costs and benefits arising from the global economy | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Produce numerical and policy options when confronted with problems. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Use quantitative and qualitative techniques of model building, decoding and interpretation. | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Use the theory of economics in the analysis of economic events. | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | Use computer programs, do synthesis and present prepared data efficiently. | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Apply the methods of economic analysis. | 3 |
| PLO10 | Bilgi - Kuramsal, Olgusal | Analyze at conceptual level and acquires ability in comparing, interpreting, evaluating and synthesizing in order to develop solutions to problems | |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Use of different sources about an unfamiliar field within academic principles, synthesize gained data and presents effectively. | |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Take responsibility individually and / or in a team, take leadership and work effectively. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Follow innovative developments in the field being aware of the necessity of lifelong learning and improving him-/herself.. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements of academic and work life. | 4 |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Understand and interpret related people´s feelings, thoughts, and behaviours correctly; expresse him-/herself accurately in written and oral language. | 3 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Question traditional approaches, practices and methods. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | Recognize and apply social, scientific and professional ethical values. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Cash and cash equivalents, Instrument accounts | Reading material related to the topic | |
| 2 | Cash and cash equivalents, Instrument accounts | Reading material related to the topic | |
| 3 | Cash and cash equivalents, Instrument accounts | Reading material related to the topic | |
| 4 | Accounts receivables, Other amounts receivable | Reading material related to the topic | |
| 5 | Accounts receivables, Other amounts receivable | Reading material related to the topic | |
| 6 | Inventory Accounts | Reading material related to the topic | |
| 7 | Inventory Accounts | Reading material related to the topic | |
| 8 | Mid-term Exam | Exam Preparation | |
| 9 | Short-term prepaid expenses and Accrued income | Reading material related to the topic | |
| 10 | Fixed assets and Depreciation | Reading material related to the topic | |
| 11 | Fixed assets and Depreciation | Reading material related to the topic | |
| 12 | Accounts payable, Advance accounts, deposits and guarantees | Reading material related to the topic | |
| 13 | Long Term Liability Accounts | Reading material related to the topic | |
| 14 | Long Term Liability Accounts | Reading material related to the topic | |
| 15 | Capital Account | Reading material related to the topic | |
| 16 | Final Exam | Exam Preparation | |
| 17 | Final Exam | Exam Preparation |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||