TÜRKÇE
ENGLISH
Information
| Code | BAC202 |
| Name | Financial Accounting II |
| Term | 2023-2024 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BAŞAK GÜL AKAR |
| Course Instructor |
Dr. Öğr. Üyesi BİLAL ZAFER BERİKOL
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
It is to give the students the ability to make accounts by explaining the accounts and the recording methods of these accounts with examples.
Course Content
The records of some important accounts in the account classes in the basic financial statements, teaching the inventory operations in the monograph solution.
Course Precondition
No prerequisites for the course
Resources
General Accounting (12th Edition), 2020, Veyis Naci Tanış, Adana, Karahan Bookstore.
Notes
Financial Accounting (14th Edition), 2019, Nihat Küçüksavaş, Istanbul, Beta Press. General Accounting (6th Edition), 2020, Veyis Naci Tanış, Bilal Zafer Berikol, Adana, Karahan Bookstore.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Identfy cash and cash equivalents. |
| LO02 | Identfy instrument accounts. |
| LO03 | Learns commercial and other accounts receivable. |
| LO04 | Defines the concepts of inventory and valuation. |
| LO05 | She/ He regulates general trial balance. |
| LO06 | She/ He makes calculations regarding period-end transactions. |
| LO07 | She/ He records the period-end transactions. |
| LO08 | She/ He regulates adjusted trial balance. |
| LO09 | She/ He prepares year-end balance sheet and income statement. |
| LO10 | She/ He makes closing records. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | 2 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | 5 |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Liquid Assets Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 2 | Marketable Securities Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 3 | Trade Receivables Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 4 | Other Receivables Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 5 | Stock Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 6 | Stock Accounts (Stock Accounts (Merchandise Inventory) | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 7 | Stock Accounts, Short-term prepaid expenses and Accrued income | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Fixed Assets, Financial Fixed Assets, Intangible Assets | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Tangible Fixed Assets and Depreciation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 11 | Tangible Fixed Assets and Depreciation, Short Term Liabilities, Financial Payables | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Gösterip Yaptırma |
| 12 | Trade payables, Other payables, Payables to Personnel | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 13 | Minimum Wage Account and accounting general journal entry | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma, Alıştırma ve Uygulama |
| 14 | Long Term Liability Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Capital Account | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
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 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||