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ISL1002 | Accounting - II | 3+0+0 | ECTS:4 | Year / Semester | Spring Semester | Level of Course | First Cycle | Status | Compulsory | Department | DEPARTMENT of LABOR ECONOMICS and INDUSTRIAL RELATIONS | Prerequisites and co-requisites | None | Mode of Delivery | | Contact Hours | 14 weeks - 3 hours of lectures per week | Lecturer | Prof. Dr. Abdülkadir PEHLİVAN | Co-Lecturer | | Language of instruction | Turkish | Professional practise ( internship ) | None | | The aim of the course: | Recording and reporting end-of-period inventory transactions in businesses. |
Learning Outcomes | CTPO | TOA | Upon successful completion of the course, the students will be able to : | | | LO - 1 : | define the basic concepts related to period-end transactions and explain the necessity of these transactions. | 1,3,6,8 | 1, | LO - 2 : | understand how to make end-of-period adjustments in the light of generally accepted accounting principles and tax laws. | 1,3,6,8 | 1, | LO - 3 : | record period-end transactions in commercial books using appropriate accounting principles. | 1,3,6,8 | 1 | LO - 4 : | analyze the impact of period-end records on financial statements. | 1,3,6,8 | 1 | LO - 5 : | prepare and interpret financial statements based on period-end transactions. | 1,3,6,8 | 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 , Adjustment of Financial Statements in Response to Increases in the General Level of Prices , 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 (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; fixed assets (financial fixed assets) | | Week 9 | Mid-term exam | | Week 10 | The inventory and evaluation of the assets accounts; fixed 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. 2017, Muhasebe-II, Celepler Matbaacılık, Trabzon | | |
1 | Erkan, M., Okutmuş E. 2018; Dönemsonu Muhasebe İşlemleri , Ekin Yayınevi, Bursa. | | |
Method of Assessment | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | Mid-term exam | 9 | 04/2024 | 35 | 50 | End-of-term exam | 16 | 06/2024 | 45 | 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 | 3 | 14 | 42 | Laboratuar çalışması | 0 | 0 | 0 | Arasınav için hazırlık | 6 | 2 | 12 | Arasınav | 1 | 1 | 1 | Uygulama | 0 | 0 | 0 | Klinik Uygulama | 0 | 0 | 0 | Ödev | 0 | 0 | 0 | Proje | 0 | 0 | 0 | Kısa sınav | 0 | 0 | 0 | Dönem sonu sınavı için hazırlık | 11 | 2 | 22 | Dönem sonu sınavı | 1 | 1 | 1 | Diğer 1 | 0 | 0 | 0 | Diğer 2 | 0 | 0 | 0 | Total work load | | | 120 |
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