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Information
| Code | MUV150 |
| Name | General Accounting 2 |
| Term | 2024-2025 Academic Year |
| Semester | 2. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | VK Vocational Knowledge Courses C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. EBUBEKİR ALYU |
| Course Instructor |
Öğr. Gör.Dr. EBUBEKİR ALYU
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
This course aims to make students with Bank operations and accounting records.
Course Content
In the short term to save foreign resources.In the short term to save foreign resources.Long-term foreign resources to save.Save the Nazim accounts.Make inventory transactions.Make inventory transactions.Sector-based sample application do.Sector-based sample application do.Sort of Turkish accounting standards.Sort of Turkish accounting standards.Monograph
Course Precondition
None
Resources
Lecture notes
Notes
Lecture notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Keeps books using accounting techniques to record financial events. |
| LO02 | Edits the records of the accounts in the fixed asset group. |
| LO03 | Records short-term foreign resource accounts. |
| LO04 | Provides appropriate long-term foreign resource records. |
| LO05 | Perform the posting of equity accounts. |
| LO06 | Understands the accounting and non-accounting inventory transactions related to the balance sheet and income statement. |
| LO07 | Prepares the balance sheet and income statement for end-of-period transactions in accordance with the legislation in our country. |
| LO08 | Calculates the period result with cost, income and expense accounts in the Uniform Accounting system. |
| LO09 | Compares options 7/A and 7/B. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Refers to the knowledge and skills in a field that is built on the competencies gained in general or vocational secondary education and supported by courses at the secondary education level and application tools and equipment, and recognizes the basic concepts in the accounting profession. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Expresses theoretical knowledge regarding accounting practices. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Writes knowledge about accounting functions and the importance of accounting in management. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Recognize the basic concepts of economy and stock market. | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Explain the characteristics of businesses operating in commercial life, list the importance of foreign trade in terms of the country's economy and businesses, and organize the documents used in commercial life. | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Rearranges the data required to solve accounting problems within businesses. | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, selects the period and end-of-period transactions related to financial accounting theoretically and practically. | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Discusses the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, selects the documents used in commercial life. | |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Have knowledge of basic economic principles and concepts, makes Social Security transactions and tax calculations, process accounting documents and prepare declarations. | |
| PLO11 | Beceriler - Bilişsel, Uygulamalı | Understands cost and finance information and tests the analysis of financial statements, organizes and interprets these analyses in a computer environment. | 3 |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Prepares calculations in the professional and commercial field. | 4 |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 3 |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | It can always identify situations that require learning by exchanging information, and thus gains the awareness of continuous learning. | |
| PLO16 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Have basic and professional foreign language knowledge, use Turkish effectively in daily and professional fields. | |
| PLO17 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Operates internet technologies, office, computerized accounting software with knowledge of computer use in accounting environment. | |
| PLO18 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | He/she is open to communication with his/her friends, superiors and the people and groups he/she serves and can work as a team. | |
| PLO19 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness on occupational safety, occupational health and environmental protection issues related to the field of accounting. | |
| PLO20 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Creates knowledge and awareness of social responsibility, ethical values and social security rights in matters related to the field of accounting. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Inventory and valuation concepts, valuation methods | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 2 | Liquid assests, securities, inventory and valuation at trade receivables | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 3 | Actions of end of period and record of actions in connection with corpareal and uncorpereal fixed assets | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 4 | Selling of depreciable fixed assets,renewall fund and practices relative to actions of asset factors | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 5 | Categorization of accounts relative to liabilities,record of processes relating to action of trade dept accounts and action of end of period | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 6 | To give short-term and long-term liabilities publicity and actions of end of period | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 7 | Exercises-I | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | Repeat | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | To give own funds publicity and actions of end of period | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 10 | Analysis of income statement accounts Categorize of income and expenses,their records and actions of conclusion | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 11 | Categorize of income and expenses,their records and actions of conclusion accounts | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 12 | 7/A option | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 13 | 7/B option | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 14 | Exercises-II | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 15 | Monograph | Repeat and research | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Repeat | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Repeat | 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 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||