| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İSL1282017201 | GENERAL ACCOUNTING-II | Compulsory | 1 | 2 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Businesses on the basis of which the balance sheet at the end of the book (1-31 December) that you have to gain knowledge and skills for accounting purposes
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| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Züleyha YILMAZ |
| Learning Outcomes |
| 1 | Able to determine wrong record and rectify | | 2 | Able define inventory and valuation concepts | | 3 | Able to make operations inventory and evaluation of all the accounts that are used in business | | 4 | Able to organize trial balance and definitive trial | | 5 | Able to make final account and organize balance sheet and income statement table |
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| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
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| Recommended Optional Programme Components |
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| Course Contents |
| • Inventory and Valuation Techniques
• Final Records
• Final Balance Sheet
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| Weekly Detailed Course Contents |
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| 1 | Registry errors and correction techniques | | | | 2 | Inventory and valuation concepts and methods | | | | 3 | Inventory and valuation concepts and methods | | | | 4 | Inventory and valuation of trade receivables | | | | 5 | Inventory and valuation of trade receivables | | | | 6 | Inventory and valuation of fixed assets | | | | 7 | Inventory and valuation of short-term liabilities | | | | 8 | Midterm Exam | | | | 9 | Inventory and valuation of long-term liabilities | | | | 10 | Inventory and valuation of capital | | | | 11 | To be closed final account | | | | 12 | To be organized trial balance | | | | 13 | To be organized definitive trial | | | | 14 | To be organized balance sheet and income statement table | | | | 15 | Monograph | | | | 16 | Final Exam | | |
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| Recommended or Required Reading |
| “Dönem Sonu Muhasebe İşlemleri”, Prof. Dr. Hikmet ULUSAN, Ekin Basın Yayın Dağıtım, 2017. |
| 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) | |
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| Workload Calculation |
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| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Case Study | 14 | 2 | 28 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 10 | 10 |
| Individual Study for Final Examination | 1 | 10 | 10 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 1 | 1 | 4 | 2 | 1 | 1 | 3 | 2 | 5 | 2 | 4 | 5 | 2 | 1 | | LO2 | 1 | 1 | 4 | 2 | 1 | 1 | 3 | 2 | 5 | 2 | 4 | 5 | 2 | 1 | | LO3 | 1 | 1 | 4 | 2 | 1 | 1 | 3 | 2 | 5 | 2 | 4 | 5 | 2 | 1 | | LO4 | 1 | 1 | 4 | 2 | 1 | 1 | 3 | 2 | 5 | 2 | 4 | 5 | 2 | 1 | | LO5 | 1 | 1 | 4 | 2 | 1 | 1 | 3 | 2 | 5 | 2 | 4 | 5 | 2 | 1 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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