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Information
| Code | MV-102 |
| Name | General Account II |
| Term | 2023-2024 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 2-2 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. ORHAN CENGİZ |
| Course Instructor |
Öğr. Gör.Dr. ORHAN CENGİZ
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
In this course it is aimed for the student to make accounting records of financial transactions.
Course Content
Basic concepts and semester end procedures of balance sheet accounts, income statement accounts and cost accounts.
Course Precondition
None
Resources
General Account-İbrahim LAZOL
Notes
Every week, examples of accounting transactions are provided by the coordinator of the course for practice.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognize the operation of short-term foreign funds. |
| LO02 | Recognize the operation of long-term foreign funds. |
| LO03 | Recognize the operation of transactions related to shareholders equity. |
| LO04 | Recognize the reclassification account to income statement accounts. |
| LO05 | Perform adjusting process. |
| LO06 | Calculate the profit and loss at the end of the period. |
| LO07 | Adjust the statement of income. |
| LO08 | Prepare the year-end balance sheet. |
| LO09 | Adjust the year-end closing entry. |
| LO10 | Prepare after classing trial balance. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of social justice, environmental protection, occupational health and safety issues. | |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | 3 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 4 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | 3 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | 5 |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | 3 |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | 5 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Year end procedures of short term liabilities | Reading material related to the topic | |
| 2 | Year end procedures of long term liabilities | Reading material related to the topic | |
| 3 | Year end procedures of equity capital accounts | Reading material related to the topic | |
| 4 | Year end proceduresof revenue and expenses accounts | Reading material related to the topic | |
| 5 | Prepare statement of income | Reading material related to the topic | |
| 6 | Prepare statement of selling costs | Reading material related to the topic | |
| 7 | Adjusted trial balance | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Definition of year end procedures and evaluation | Reading material related to the topic | |
| 10 | Prepare inventory transaction | Reading material related to the topic | |
| 11 | Apply examples for sector- specific: Commercial | Reading material related to the topic | |
| 12 | Apply examples for sector- specific: Financial | Reading material related to the topic | |
| 13 | Prepare transaction belongs to the end of period | Reading material related to the topic | |
| 14 | Order Turkish Accounting Standards | Reading material related to the topic | |
| 15 | Monographs | Question Solution | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 3 | 3 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 8 | 8 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 125 | ||
| Total Workload / 25 (h) | 5,00 | ||
| ECTS | 5 ECTS | ||