| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MUH1022010935 | GENERAL ACCOUNTING II | Compulsory | 1 | 2 | 4 |
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| Level of Course Unit |
| Short Cycle |
| Objectives of the Course |
| By deriving inventory for passing to post-closing trial balance from general preclosing trial balance through in-period accounting entries and after valuation of balance, post-closing trial balance is derived. Profit / loss, assets and libalities of business are determined by post-closing trial balance. By that way, it is aimed to prepare balance sheet and income statement with the help of this trial balance. |
| Name of Lecturer(s) |
| Öğr.Gör. Didem ÖZTÜRK ÇİFTCİ |
| Learning Outcomes |
| 1 | Kaynak hesaplarını kaydetmek | | 2 | Gelir tablosu uygulaması yapmak | | 3 | Satışların maliyeti uygulaması yapmak | | 4 | Muhasebe uygulaması yapmak |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
| Yok |
| Recommended Optional Programme Components |
| Week 1 Registering short term liabilities
Week 2 Registering short term liabilities
Week 3 Registering long term liabilities
Week 4 Registering equity capital
Week 5 Determining income accounts and expense accounts
Week 6 Make out an income statement
Week 7 Preparing statement of cost of goods sold
Week 8 midterm exam
Week 9 Registering memorandum accounts
Week 10 Implementing inventory procedures
Week 11 Implementing inventory procedures
Week 12 Making sector-based practise
Week 13 Making sector-based practise
Week 14 Sorting of Turkish Accounting standards
Week 15 Sorting of Turkish Accounting standards
Week 16 final exam
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| Course Contents |
| It is aimed with this lesson that the student can do banking operations and makes accounting registrations |
| Weekly Detailed Course Contents |
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| 1 | Short-term liabilities to save | | | | 2 | Short-term liabilities to save | | | | 3 | Long-term liabilities to save | | | | 4 | Save own resources | | | | 5 | Determine the income and expenditure accounts | | | | 6 | Organize the income statement | | | | 7 | Cost of sales table to edit | | | | 8 | Mid-term exam | | | | 9 | Off-balance sheet accounts to save | | | | 10 | Perform inventory transactions | | | | 11 | erform inventory transactions | | | | 12 | Sector-based sample application to | | | | 13 | Sector-based sample application to | | | | 14 | Sort Turkish Accounting standards | | | | 15 | Sort Turkish Accounting standards | | | | 16 | Final Exam | | |
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| Recommended or Required Reading |
| Genel Muhasebe (Prof.Dr. İbrahim LAZOL) |
| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | Yok |
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| Workload Calculation |
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| Midterm Examination | 1 | 4 | 4 |
| Final Examination | 1 | 4 | 4 |
| Attending Lectures | 14 | 4 | 56 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Homework Problems | 2 | 5 | 10 |
| Individual Study for Mid term Examination | 1 | 8 | 8 |
| Individual Study for Final Examination | 1 | 10 | 10 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 5 | 5 | 3 | 3 | 5 | 3 | 2 | 1 | 2 | 2 | 1 | 2 | | LO2 | 5 | 5 | 5 | 3 | 5 | 5 | 3 | 2 | 1 | 2 | 2 | 1 | 2 | | LO3 | 5 | 5 | 4 | 3 | 5 | 4 | 3 | 2 | 1 | 2 | 2 | 1 | 2 | | LO4 | 5 | 5 | 5 | 3 | 5 | 5 | 3 | 2 | 1 | 2 | 2 | 1 | 2 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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