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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 |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. EBUBEKİR ALYU |
| Course Instructor |
1 2 |
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 | Able to keeping the books as using the accounting technique for record of financial events |
| LO02 | Able to compose records relative to action of accounts in fixed assets set |
| LO03 | Able to have record of actions relative to short-term liabilities accounts |
| LO04 | Able to have record of actions relative to long-term liabilities accounts |
| LO05 | Able to have record of actions of equity accounts |
| LO06 | Able to have inventory actions relative to aacounting external and internal about balance sheet and income statement accounts |
| LO07 | Able to compose balance sheet and income statement as complete to actions of end of the period to legislationin our country |
| LO08 | Able to compute consequence of the period as using to cost,income and expense accounts in uniform accounting system |
| LO09 | Able to compare 7/A and 7/B options |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Gains knowledge and skills in a field that is built on the qualifications gained in general or vocational secondary education and supported by courses above secondary education level and application tools and materials, and demonstrates that they grasp the basic concepts in the accounting profession. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Have theoretical knowledge about accounting practices and can present it as a report by making analysis on this subject. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Gains knowledge about accounting functions and the importance of accounting in management. | 5 |
| 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, comprehend 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 | The definition of accounting in businesses is well made, defines, collects and records the data required for the solution of accounting problems effectively. Demonstrates the ability to prepare financial and legal reports by using the theoretical knowledge, manual or intellectual skills required in practical applications. | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Learns financial accounting information, can apply the period and end-of-period transactions related to financial accounting theoretically and practically. | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | They can comprehend the basic concepts of the business, its objectives and its relations with the environment, the functions of the business and the relations between them, and can provide communication knowledge and skills. | |
| PLO09 | Bilgi - Kuramsal, Olgusal | Recognize the Turkish Legal System and the commercial legislation to which the business is subject, recognize and use the documents used in commercial life. | |
| PLO10 | Bilgi - Kuramsal, Olgusal | Have knowledge of basic economic principles and concepts, can make Social Security transactions and tax calculations, process accounting documents and prepare declarations. | |
| PLO11 | Bilgi - Kuramsal, Olgusal | Comprehends cost and finance information and can analyze financial statements, organize and interpret these analyzes in computer environment. | 3 |
| PLO12 | Bilgi - Kuramsal, Olgusal | Be able to make calculations in the professional and commercial field. | 4 |
| PLO13 | Bilgi - Kuramsal, Olgusal | Performs independent learning in accounting-related fields and demonstrates that they can apply what they have learned. | 3 |
| PLO14 | Bilgi - Kuramsal, Olgusal | It can objectively evaluate and audit the performance of employees under its responsibility in the accounting environment. | |
| PLO15 | Beceriler - Bilişsel, Uygulamalı | 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 | He/she can use internet technologies, office, computerized accounting software with the knowledge of computer usage in accounting environment. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 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 - Öğrenme Yetkinliği | Have knowledge and awareness of occupational safety, worker health and environmental protection in accounting field. | |
| PLO20 | Yetkinlikler - Öğrenme Yetkinliği | Have knowledge and awareness of social responsibility, ethical values and social security rights in accounting field. |
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 | ||