Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
MVP1022010774GENERAL ACCOUNTING IICompulsory124
Level of Course Unit
Short Cycle
Objectives of the Course
The aim of the course is • to the student can do banking operations and makes accounting registrations
Name of Lecturer(s)
Öğr. Gör. Serkan KUL
Learning Outcomes
1Registering resource accounts
2Making implementation of income table
3Making implementation of cost of sales
4Making accounting practice
57 / A and 7 / B options, perform inventory transactions.
Mode of Delivery
Formal Education
Prerequisites and co-requisities
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
Course Contents
• Registering short term liabilities • Registering long term liabilities • Registering equity capital • Determining income accounts and expense accounts • Make out an income statement • Preparing statement of cost of goods sold • Registering memorandum accounts • Implementing inventory procedures
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Registering short term liabilities
2Registering short term liabilities
3Registering long term liabilities
4Registering equity capital
5Determining income accounts and expense accounts
6Make out an income statement
7Preparing statement of cost of goods sold
8Midterm Exam
9Registering memorandum accounts
10Implementing inventory procedures
11Implementing inventory procedures
12Making sector-based practise
13Making sector-based practise
14Sorting of Turkish Accounting standards
15Sorting of Turkish Accounting standards
16Final Exam
Recommended or Required Reading
S.Yusuf; 2010, Muhasebe-2, Celepler Matbaacılık, Trabzon.
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight
SUM0
End Of Term (or Year) Learning ActivitiesQuantityWeight
SUM0
Yarıyıl (Yıl) İçi Etkinlikleri40
Yarıyıl (Yıl) Sonu Etkinlikleri60
SUM100
Language of Instruction
Turkish
Work Placement(s)
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination111
Practice14228
Problem Solving14114
Discussion14114
Individual Study for Mid term Examination10330
Individual Study for Final Examination13226
TOTAL WORKLOAD (hours)114
Contribution of Learning Outcomes to Programme Outcomes
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
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