INTERNATIONAL TRADE AND BUSINESS
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Ders Genel Tanıtım Bilgileri

Course Code:

BA2224

Ders İsmi:

Principles of Accounting II

Ders Yarıyılı:

Spring

Ders Kredileri:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

English

Ders Koşulu:

Ders İş Deneyimini Gerektiriyor mu?:

Type of course:

Must Course

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Prof. Dr. FATMA ÖZKUL

Course Lecturer(s):

Prof. Dr. FİGEN TÜRÜDÜOĞLU
Assoc. Prof. HÜMEYRA ADIGÜZEL
Prof. Dr. FATMA ÖZKUL

Course Assistants:

Course Objectives:	Principles of Accounting II course is the complementary course of Principles of Accounting I. This course is designed to provide knowledge about current and fixed asset management, short and long term liabilities and shareholders’ equity, cash flow statement and financial statement analysis.
Course Content:	1) Receivables 2) Plant Assets 3) Intangibles 4) Current Liabilities, Payroll 5) Long Term Liabilities 6) Partnerships 7) To be continued 8) Midterm 9) Corporations: Paid-in Capital 10) Balance Sheet 11) Corporations: Effect on Retained Earnings and the Income Statement 12) Income Statement 13) The Statement of Cash Flows 14) Financial Statement Analysis

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Week	Subject	Related Preparation
1)	Receivables: An Introduction
2)	Allowance method, Direct method and notes receivables
3)	Plant assets and Depreciation
4)	Intangibles and Natural Resources
5)	Current liabilities: sales tax
6)	Stock and Bonds
7)	Review and Problem Session
8)	Corporations: An overview
9)	Issuing stocks, Retained Earnings, Cash dividends
10)	Corporations: stock dividends, Treasury Stocks, Retained Earnings
11)	The Statement of Cash Flow
12)	Financial Statement Analysis: Vertical and Horizontal Analysis
13)	Financial Statement Analysis: Ratio Analysis
14)	Review and Problem Session

Course Notes / Textbooks:	Accounting, Authors: Horngren, Harrison, Oliver, 2009, 8.Edition ISBN: 13-978-0-13-609342-8
References:	Financial Accounting, Authors: Jan R. Williams, Susan F. Haka, Mark S. Bettner

Ders Öğrenme Kazanımları
Program Outcomes
1) Has theoretical and practical knowledge on management, business, trade, economy, entrepreneurship, innovation, sustainable development related to International Trade and Business and can use this information
2) Can collect data from different sources in the global business world and successfully apply research techniques, use information and communication technologies.
3) Can analyze opportunities and threats with strategic thinking skills by using different resources and channels in the ever-changing global business world.
4) Can communicate orally and in writing with a good knowledge of English grammar.
5) He / she can transfer the knowledge and skills he / she has acquired in the field to the relevant people in written and oral form and evaluate them critically.
6) Adopts the principles of business ethics with the awareness of professional responsibility and can apply these principles within the framework of legal rules in the field of global trade and business.
7) He / she can collaborate in and out of the field, take responsibility, respect cultural differences and have ethical values.
8) Has sufficient awareness of social rights, justice, cultural values, environmental awareness, occupational health and safety.
9) With the lifelong learning skill acquired, she/he can identify learning needs and improve herself/himself

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Has theoretical and practical knowledge on management, business, trade, economy, entrepreneurship, innovation, sustainable development related to International Trade and Business and can use this information	4
2)	Can collect data from different sources in the global business world and successfully apply research techniques, use information and communication technologies.	4
3)	Can analyze opportunities and threats with strategic thinking skills by using different resources and channels in the ever-changing global business world.	5
4)	Can communicate orally and in writing with a good knowledge of English grammar.	5
5)	He / she can transfer the knowledge and skills he / she has acquired in the field to the relevant people in written and oral form and evaluate them critically.	3
6)	Adopts the principles of business ethics with the awareness of professional responsibility and can apply these principles within the framework of legal rules in the field of global trade and business.	3
7)	He / she can collaborate in and out of the field, take responsibility, respect cultural differences and have ethical values.	2
8)	Has sufficient awareness of social rights, justice, cultural values, environmental awareness, occupational health and safety.	2
9)	With the lifelong learning skill acquired, she/he can identify learning needs and improve herself/himself	4