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Information
| Code | ISLZ202 |
| Name | Financial Accounting II |
| Term | 2024-2025 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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. VEYİS NACİ TANIŞ |
| Course Instructor |
1 2 |
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
There are no course prerequisites.
Resources
Genel Muhasebe İlkeler ve Uygulamalar Prof. Dr. Veyis Naci TANIŞ
Notes
All Financial Accounting Books
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 | 1Cash and cash equivalents, Instrument accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım |
| 2 | 2Cash and cash equivalents, Instrument accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 3 | Cash and cash equivalents, Instrument accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 4 | 1Accounts receivables, Other amounts receivable | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 5 | Accounts receivables, Other amounts receivable | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 6 | 1Inventory Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 7 | Inventory Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 8 | Mid-Term Exam | Preparation to Exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Short-term prepaid expenses and Accrued income | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 10 | 1Fixed assets and Depreciation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 11 | Fixed assets and Depreciation | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 12 | Accounts payable, Advance accounts, deposits and guarantees | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 13 | 1Long Term Liability Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 14 | Long Term Liability Accounts | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 15 | Capital Account | Reading material related to the topic | Öğretim Yöntemleri: Anlatım, Problem Çözme |
| 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 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||