| EUROPEAN UNION RELATIONS | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
| 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. |
| 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. |
|
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 |
| 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 |
| 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 |
| 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 | |
| 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 | |
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | To be able to examine, interpret data and assess ideas with the scientific methods in the area of EU studies. | 2 |
| 2) | To be able to inform authorities and institutions in the area of EU studies, to be able to transfer ideas and proposals supported by quantitative and qualitative data about the problems. | 2 |
| 3) | To be introduced to and to get involved in other disciplines that EU studies are strongly related with (political science, international relations, law, economics, sociology, etc.) and to be able to conduct multi-disciplinary research and analysis on European politics. | 3 |
| 4) | To be able to evaluate current news on European Union and Turkey-EU relations and identify, analyze current issues relating to the EU’s politics and policies. | 2 |
| 5) | To be able to use English in written and oral communication in general and in the field of EU studies in particular. | 1 |
| 6) | To have ethical, social and scientific values throughout the processes of collecting, interpreting, disseminating and implementing data related to EU studies. | 1 |
| 7) | To be able to assess the historical development, functioning of the institutions and decision-making system and common policies of the European Union throughout its economic and political integration in a supranational framework. | 2 |
| 8) | To be able to evaluate the current legal, financial and institutional changes that the EU is going through. | 2 |
| 9) | To explain the dynamics of enlargement processes of the EU by identifying the main actors and institutions involved and compare previous enlargement processes and accession process of Turkey. | 2 |
| 10) | To be able to analyze the influence of the EU on political, social and economic system of Turkey. | 2 |
| 11) | To acquire insight in EU project culture and to build up project preparation skills in line with EU format and develop the ability to work in groups and cooperate with peers. | 2 |
| 12) | To be able to recognize theories and concepts used by the discipline of international relations and relate them to the historical development of the EU as a unique post-War political project. | 3 |