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| ISL1002 | Accounting - II | 3+0+0 | ECTS:5 | | Year / Semester | Spring Semester | | Level of Course | First Cycle | | Status | Compulsory | | Department | DEPARTMENT of ECONOMICS | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Fikret ÇANKAYA | | Co-Lecturer | Prof. Dr. Engin DİNÇ | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The aim of this course is to explain inventory, valuation and scale, to explain every balance sheet and income statement account's inventory processes and accounting records by application. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | define inventory and valuation method. | 3,7,8 | 1, | | LO - 2 : | explain balance sheet and income statement. | 3,7,8 | 1, | | LO - 3 : | use best evaluation method for accounts. | 3,7,8 | 1, | | LO - 4 : | determine errors with envantory. | 3,7,8 | 1, | | LO - 5 : | reorder accounts fallowing evaluations and rivise errors. | 3,7,8 | 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 asset, liability and owner's equity accounts, expense and revenue accounts, memo accounts, various applications. |
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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 | Dinç, Engin ve Çankaya, Fikret (2018), Tekdüzen Hesap Planına Uygun Muhasebe II, Celepler Matbaacılık, Trabzon. | | | |
| 1 | Sürmen, Y. 2009, Muhasebe-II, Celepler Matbaacılık, Trabzon 400 p. | | | 2 | Karapınar, A. 2005, Dönemsonu Muhasebe Uygulamaları, Ankara | | | 3 | Gücenme, Ü. 2006, Muhasebe ve Değerleme, Bursa | | | 4 | Ataman, Ü. 2007, Muhasebede Dönemsonu İşlemleri | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 04/2022 | 1 | 50 | | End-of-term exam | 16 | 06/2023 | 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 | | Dönem sonu sınavı için hazırlık | 11 | 3 | 33 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 150 |
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