Description of Individual Course Units
Course Unit CodeCourse Unit TitleType of Course UnitYear of StudySemesterNumber of ECTS Credits
MMP1022014647GENERAL ACCOUNTING IICompulsory124
Level of Course Unit
Short Cycle
Objectives of the Course
Provide information about the inventories of financial transactions at the end of the year.
Name of Lecturer(s)
GENERAL ACCOUNTING 2
Learning Outcomes
1Define the basic concepts of end-of-year adjustments and explain.
Mode of Delivery
Formal Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Course Contents
Weekly Detailed Course Contents
WeekTheoreticalPracticeLaboratory
1Basic concepts, definitions and evaluation scales.
2End-of-year adjustments about liquid assets.
3End-of-year adjustments about liquid assets (continue) and marketable securities
4End-of-year adjustments, about the trade receivables.
5End-of-year adjustments, about the trade receivables (continue) and inventories
6End-of-year adjustments, about the inventories. (continue)
7End-of-year adjustments, about the tangible, intangible fixed assets andamortization applications.
8Exercises
9Mid-term-exam
10End-of-year adjustments, about the short and long term liabilities.
11End-of-year adjustments, about the shareholders equity (components of shareholders equity)
12The inventory and evaluation of the incomes and expenses accounts and examination of contingencies and commitments accounts.
13The inventory and evaluation of the incomes and expenses accounts and examination of contingencies and commitments accounts. (continue) Analysis of the balance sheet and income statements.
14Analysis of the balance sheet and income statements. (continue)
15Exercises
16end-of-term exam
Recommended or Required Reading
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)
None
Workload Calculation
ActivitiesNumberTime (hours)Total Work Load (hours)
Midterm Examination111
Final Examination11010
Quiz11010
Attending Lectures14228
Individual Study for Homework Problems11010
Individual Study for Mid term Examination31133
Individual Study for Final Examination21530
TOTAL WORKLOAD (hours)122
Contribution of Learning Outcomes to Programme Outcomes
PO
1
PO
2
PO
3
PO
4
PO
5
PO
6
PO
7
PO
8
PO
9
PO
10
PO
11
PO
12
PO
13
LO1555  4 5 5  4
* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High
 
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