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| ISL2032 | Accounting - II | 3+0+0 | ECTS:5 | | Year / Semester | Spring Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of ECONOMETRICS | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Engin DİNÇ | | Co-Lecturer | | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The objective of this course is to provide students with information about the inventories of financial transactions at the end of the year. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | define basic concepts of year end adjustments and explain the need for it. | 1 - 2 - 7 | 1, | | LO - 2 : | recognize the mechanic of adjustments in the light of general accounting principles. | 1 - 2 - 7 | 1, | | LO - 3 : | journalize and post adjusting entries by applying appropriate accounting principles and tax laws' regulations. | 1 - 2 - 7 | 1, | | LO - 4 : | analyze the effects of adjusting entries on corporate financial performance. | 1 - 2 - 7 | 1, | | LO - 5 : | prepare and interpret the financial statements based on year end adjustments. | 1 - 2 - 7 | 1, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome | | |
| Inventory, Evaluation, Inventory Transactions of Equities, Expense and Revenue Accounts, Off the Balance -Sheet Accounts , Transaction of Balance -Sheet and Income Statement , Reforming Effects of Inflation Financial Statements , Various Practices. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Basic concepts and definitions (inventory, evaluation) | | | Week 2 | Evaluation scales and its application fields | | | Week 3 | The inventory and evaluation of the assets accounts; current assets(liquid assets) | | | Week 4 | The inventory and evaluation of the assets accounts; current assets (marketable securities) | | | Week 5 | The inventory and evaluation of the assets accounts; current assets(trade receivables) | | | Week 6 | The inventory and evaluation of the assets accounts; current assets(trade receivables - inventories) | | | Week 7 | The inventory and evaluation of the assets accounts; current assets (inventories continue) | | | Week 8 | The inventory and evaluation of the assets accounts; long term assets(financial fixed assets) | | | Week 9 | Mid-term exam
| | | Week 10 | The inventory and evaluation of the assets accounts; long term assets (tangible, intangible fixed assets; depreciation and amortization applications)
| | | Week 11 | The inventory and evaluation of the liabilities accounts; short and long term liabilities
| | | Week 12 | The inventory and evaluation of the liabilities accounts; shareholders equity (components of shareholders equity)
| | | Week 13 | The inventory and evaluation of the incomes and expenses accounts and examination of contingencies and commitments accounts
| | | Week 14 | Analysis and evaluation of the balance sheet and income statements, and inflation accounting
| | | Week 15 | Exercises
| | | Week 16 | End-of-term exam
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| 1 | Sürmen, Y. 2018, Muhasebe-II, Celepler Matbaacılık, Trabzon | | | |
| 1 | Karapınar, A. 2005, Dönemsonu Muhasebe Uygulamaları, Ankara | | | 2 | Ataman, Ü. 2007, Muhasebede Dönemsonu İşlemleri | | | 3 | Gücenme, Ü. 2006, Muhasebe ve Değerleme, Bursa | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 04/2024 | 2 | 50 | | End-of-term exam | 16 | 06/2024 | 2 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 4 | 14 | 56 | | Arasınav için hazırlık | 8 | 2 | 16 | | Arasınav | 1 | 1 | 1 | | Ödev | 4 | 10 | 40 | | Dönem sonu sınavı için hazırlık | 4 | 10 | 40 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 197 |
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