MATHEMATICS
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Course Introduction and Application Information

Course Code	Course Name	Semester	Theoretical	Practical	Credit	ECTS
BA2224	Principles of Accounting II	Fall	3	0	3	6

This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester.

Basic information

Language of instruction:	English
Type of course:	Non-Departmental Elective
Course Level:	Bachelor’s Degree (First Cycle)
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
Recommended Optional Program Components:	Industrial Engeneering, Financial Economics, Lojistics.
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.

Learning Outcomes

The students who have succeeded in this course;
The students who have succeeded in this course;
1.To learn the accounting terminology.
2. To learn the table of accounts
3. To learn how to record the accounts
4. To learn the effects of transactions on the financial statements
5. To have enough knowledge about receivables
6. To have enough knowledge about long term assets
7. To have enough knowledge about long term debts
8. To have enough knowledge about paid-in capital
9. To have enough knowledge about shareholders’ equity
10. To have enough knowledge about cash flow statements
11. To have enough knowledge about 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

Weekly Detailed Course Contents

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

Sources

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

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	10	% 20
Homework Assignments	14	% 10
Midterms	1	% 20
Final	1	% 50
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
Total		% 100

ECTS / Workload Table

Activities	Number of Activities	Workload
Course Hours	14	42
Study Hours Out of Class	14	72
Homework Assignments	14	14
Quizzes	11	11
Midterms	1	2
Final	1	2
Total Workload		143

Contribution of Learning Outcomes to Programme Outcomes

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

	Program Outcomes	Level of Contribution
1)	To have a grasp of basic mathematics, applied mathematics and theories and applications in Mathematics
2)	To be able to understand and assess mathematical proofs and construct appropriate proofs of their own and also define and analyze problems and to find solutions based on scientific methods,
3)	To be able to apply mathematics in real life with interdisciplinary approach and to discover their potentials,
4)	To be able to acquire necessary information and to make modeling in any field that mathematics is used and to improve herself/himself,	4
5)	To be able to tell theoretical and technical information easily to both experts in detail and non-experts in basic and comprehensible way,
6)	To be familiar with computer programs used in the fields of mathematics and to be able to use at least one of them effectively at the European Computer Driving Licence Advanced Level,
7)	To be able to behave in accordance with social, scientific and ethical values in each step of the projects involved and to be able to introduce and apply projects in terms of civic engagement,
8)	To be able to evaluate all processes effectively and to have enough awareness about quality management by being conscious and having intellectual background in the universal sense,	4
9)	By having a way of abstract thinking, to be able to connect concrete events and to transfer solutions, to be able to design experiments, collect data, and analyze results by scientific methods and to interfere,
10)	To be able to continue lifelong learning by renewing the knowledge, the abilities and the competencies which have been developed during the program, and being conscious about lifelong learning,
11)	To be able to adapt and transfer the knowledge gained in the areas of mathematics ; such as algebra, analysis, number theory, mathematical logic, geometry and topology to the level of secondary school,
12)	To be able to conduct a research either as an individual or as a team member, and to be effective in each related step of the project, to take role in the decision process, to plan and manage the project by using time effectively.