BUSS302 Financial Accounting II

5 ECTS - 3-0 Duration (T+A)- 6. Semester- 3 National Credit

Information

Code BUSS302
Name Financial Accounting II
Term 2024-2025 Academic Year
Semester 6. Semester
Duration (T+A) 3-0 (T-A) (17 Week)
ECTS 5 ECTS
National Credit 3 National Credit
Teaching Language İngilizce
Level Lisans Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Doç. Dr. ELİF NURSUN DEMİRCİOĞLU
Course Instructor
1 2
Doç. Dr. ELİF NURSUN DEMİRCİOĞLU (A Group) (Ins. in Charge)


Course Goal / Objective

Teach about all the adjustments that have to be made before the preparation of the financial statements.

Course Content

This course contains bad debts and allowance for doubtful receivables, the valuation of inventory, non-current assets and depreciation, current and non-current liabilities and capital double entry records

Course Precondition

none

Resources

lecture notes

Notes

all books


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Learn to analyze and record bad debts and allowance for doubtful receivables
LO02 Explain inventory and make inventory valuation
LO03 Analyze and record non-current assets and depreciation of non-current assests
LO04 Examine and record current and non-current liabilities
LO05 Examine and record stockholders' equity (capital) accounts


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Has the conceptual and theoretical competence to explain the phenomena in the disciplines of Political Science and International Relations. 3
PLO02 Bilgi - Kuramsal, Olgusal Identifies the international and national issues by methodologies used in the disciplines of Political Science and International Relations; chooses the appropriate analysis techniques across the issues and applies the appropriate empirical studies.
PLO03 Bilgi - Kuramsal, Olgusal Becomes skilful at following and interpreting different social areas in international and national levels and also applies the problem-solving oriented practices.
PLO04 Bilgi - Kuramsal, Olgusal Collects, reviews and analyzes the data obtained which necessary for modelling applications in the Social Science.
PLO05 Bilgi - Kuramsal, Olgusal Individually and/or in a team, takes responsibility, leadership, and works effectively. 4
PLO06 Beceriler - Bilişsel, Uygulamalı In recognition of the need for lifelong learning, follows the latest developments in the field and improves himself/herself.
PLO07 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Uses Turkish, and at least one more foreign language, in accordance with the requirements of academic and work life. 3
PLO08 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Understands and interprets the feelings, thoughts and behaviors of related persons correctly; and expresses himself/herself in written and oral forms accurately.
PLO09 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Improves his/herself constantly by defining educational requirements considering interests and talents in scientific, cultural, art and social fields besides career development.
PLO10 Yetkinlikler - Öğrenme Yetkinliği Questions traditional approaches, practices and methods; and develops and applies new study methods if necessary. 4
PLO11 Yetkinlikler - Öğrenme Yetkinliği Recognizes and implements social, scientific and professional ethical values.
PLO12 Yetkinlikler - Öğrenme Yetkinliği Develops skills of defining and analyzing the international, regional and national oriented issues, producing appropriate conflict-resolution techniques and negotiation skills. 4
PLO13 Yetkinlikler - Öğrenme Yetkinliği Develops critical thinking skills. 3


Week Plan

Week Topic Preparation Methods
1 Analysing and recording bad debts and allowance for doubtful receivables Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
2 Inventory and cost of goods sold Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
3 Inventory cost metods Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
4 2. Inventory cost metods Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
5 Plant assets, natural resources and intangibles and depreciation Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
6 2.Plant assets, natural resources and intangibles and depreciation Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
7 3. plant assets, natural resources an intangibles and depreciation related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap
8 Mid-Term Exam Related chapters Ölçme Yöntemleri:
Yazılı Sınav
9 Current and non-current liabilities Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
10 2. Current and non-current liabilities Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
11 3. Current and non-current liabilities Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
12 Stockholders' equity (capital) Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
13 2. Stockholders' equity (capital) Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
14 3. Stockholders' equity (capital) Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
15 Exercises Related chapters Öğretim Yöntemleri:
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Problem Çözme
16 Term Exams Exam Preparation Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams Exam Preparation 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

Update Time: 13.05.2024 11:28