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| ISL1002 | Accounting - II | 3+0+0 | ECTS:6 | | Year / Semester | Spring Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of BUSINESS | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | -- | | Co-Lecturer | PROF. DR. Abdulkerim DAŞTAN,PROF. DR. Uğur KAYA, | | 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 the basic concepts of end-of-year adjustments and explain the need for them. | 1,2 | 1, | | LO - 2 : | Comprehend the mechanism of adjustments in the light of widely accepted accounting principles and tax regulations. | 1,2 | 1, | | LO - 3 : | Journalize and post-adjust entries by utilizing appropriate accounting principles. | 1,2 | 1, | | LO - 4 : | Analyze the effects of adjusting entries on corporate financial performance. | 1,2 | 1, | | LO - 5 : | Prepare and interpret financial statements based on end-of-year adjustments. | 1,2 | 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 | | | |
| 1 | Sürmen, Y. 2014, Muhasebe-II, Celepler Matbaacılık, Trabzon | | | |
| 1 | Karapınar, A. 2005, Dönemsonu Muhasebe Uygulamaları, Ankara | | | 2 | Ataman, Ü. 2007, Muhasebede Dönemsonu İşlemleri,Istanbul | | | 3 | Gücenme, Ü. 2006, Muhasebe ve Değerleme, Bursa | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 04/2023 | 80 | 50 | | End-of-term exam | 16 | 06/2023 | 80 | 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 | 8 | 14 | 112 | | Arasınav için hazırlık | 9 | 1 | 9 | | Arasınav | 2 | 1 | 2 | | Dönem sonu sınavı için hazırlık | 13 | 1 | 13 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 180 |
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