| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | MUH1022010948 | GENERAL ACCOUNTING II | Zorunlu | 1 | 2 | 4 |
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| Dersin Seviyesi |
| Ön Lisans |
| Dersin Amacı |
| 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. |
| Dersi Veren Öğretim Görevlisi/Görevlileri |
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| Öğrenme Çıktıları |
| 1 | Exploring merchant capacity and provision of judge | | 2 | Ending commercial register, unfair competition and company procedures. | | 3 | To examine valuable documents |
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| Öğrenim Türü |
| Evening Education |
| Dersin Ön Koşulu Olan Dersler |
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| Ders İçin Önerilen Diğer Hususlar |
| 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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| Dersin İçeriği |
| It is aimed with this lesson that the student can do banking operations and makes accounting registrations |
| Haftalık Ayrıntılı Ders İçeriği |
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| 1 | To classify commercial law system | | | | 2 | To interpret provisions of commercial and business. | | | | 3 | To observe the structure and operation of Business and Financial Judicial System | | | | 4 | To monitor Trade Registry operations. | | | | 5 | Exploring merchant capacity and provision of judge. | | | | 6 | To determine merchants assistant’s duties. | | | | 7 | To make processes of trade name, business name, trademark and patent processes. | | | | 8 | Midterm exam | | | | 9 | Identifying the types of register. | | | | 10 | To determine the provisions and the results of competition and unfair competition. | | | | 11 | To classify trading companies | | | | 12 | To make the procedures of commercial companies’ stocks and shares and share certificates | | | | 13 | Performing bankruptcy and hypothec procedures of trade companies | | | | 14 | Performing negotiable instruments, responsibilities, export and transfer procedures | | | | 15 | Performing negotiable instruments, responsibilities, export and transfer procedures | | | | 16 | Final exam | | |
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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
| Prof.Dr. İ.Yılmaz Aslan |
| Planlanan Öğrenme Aktiviteleri ve Metodları |
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| Değerlendirme | |
| TOPLAM | 0 | |
| TOPLAM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | TOPLAM | 100 |
| | Dersin Sunulduğu Dil | | Turkish | | Staj Durumu | |
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| İş Yükü Hesaplaması |
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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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| Program ve Öğrenme Çıktıları İlişkisi |
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| * Katkı Düzeyi : 1 Çok düşük 2 Düşük 3 Orta 4 Yüksek 5 Çok yüksek |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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