ECONOMICS
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:	Departmental Elective
Course Level:	Bachelor’s Degree (First Cycle)
Mode of Delivery:	Hybrid
Course Coordinator :	Prof. Dr. ELİF OKAN
Course Lecturer(s):	Prof. Dr. FİGEN TÜRÜDÜOĞLU Prof. Dr. HÜMEYRA ADIGÜZEL Prof. Dr. FATMA ÖZKUL
Recommended Optional Program Components:	None
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;
1) Should know current assets, like cash, accounts receivables, inventory.
2) Should know long-term assets like plant assets, intangibles, and natural resources.
3) Should know short and long-term liabilities like accounts payable, salary payable, notes payable, taxes payable, interest payable, and notes payable.
4) Should know Turkish accounting practices like value-added tax and payroll preparation.
5) Should know about partnerships like types of partnership, how to start, run, and liquidate the partnerships
6) Should know about corporations like how to issue stocks, types of stocks, like common stock, preferred stock, treasury stock
7) Should know retained earnings, cash dividends, stock dividends, stock split in the corporations.
8) Should know how to evaluate the financial situation of the businesses using some financial ratios.
9) Should understand the effects of the financial activities on the financial statements.

Course Content

The teaching methods of the course are Lecture, Problem Solving.
This course builds on the fundamentals of accounting, focusing on financial statement analysis and cost accounting. Students learn to use key components like the balance sheet, income statement, and cash flow statement to evaluate business performance. Additionally, the course covers cost management techniques to support decision-making processes.

Weekly Detailed Course Contents

Week	Subject	Related Preparation
1)	Orientation: Explanation of Course syllabus. Course Schedule Review, Expectations and grading
2)	Chapter 9 :Accounts Receivables and Allowance for Uncollectible: Types of Receivables, Accounting for uncollectibles
3)	Chapter 9 :Accounts Receivables and Allowance for Uncollectible: The allowance method, Direct write-off method	HW1, Quiz1
4)	Chapter 10: Plant assets, Natural resources and Intangibles: Measuring the Cost of a Plant asset and depreciation	HW2, Quiz 2
5)	Chapter 10: Plant assets, Natural resources and Intangibles Disposing of a plant assets: Accounting for Natural resources and intangible assets	HW3, Quiz 3
6)	Chapter 11: Current Liabilities: A/P N/P, other short term payables	HW4, Quiz 4
7)	Chapter 11: Current Liabilities: VAT, Payroll ın Turkey	HW5, Quiz 5
8)	Review: Problem session
9)	Chapter 12: Partnerships: Organization of partnerships, profit and loss allocation	HW6, Quiz 6
10)	Chapter 12: Partnership: Admission of a new partner,withdrawal of a partner, liquidation of a partnership	HW7, Quiz 7
11)	Chapter 13: Corpoorations: Issuance of stock, common, preferred and treasury stock	HW8, Quiz 8
12)	Chapter 13: Corporations: Dividends, statement of retained earnings	HW9, Quiz 9
13)	Problem session: Chapter 12, Chapter 13
14)	General Review	HW10, Quiz 10

Sources

Course Notes / Textbooks:	Horngren’s Accounting, the Financial Chapters, Pearson, 11th Global Edition Authors: Nobles, Mattison, Matsumura
References:	Other required readings will be uploaded to Itslearning. If you cannot access any material, please contact the instructor of the course.

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	10	% 20
Homework Assignments	10	% 20
Final	1	% 60
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
Total		% 100

ECTS / Workload Table

Activities	Number of Activities	Workload
Course Hours	14	42
Study Hours Out of Class	12	40
Homework Assignments	11	33
Quizzes	11	33
Final	1	2
Total Workload		150

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)	As a world citizen, she is aware of global economic, political, social and ecological developments and trends.	1
2)	He/she is equipped to closely follow the technological progress required by global and local dynamics and to continue learning.	3
3)	Absorbs basic economic principles and analysis methods and uses them to evaluate daily events.	1
4)	Uses quantitative and statistical tools to identify economic problems, analyze them, and share their findings with relevant stakeholders.	1
5)	Understands the decision-making stages of economic units under existing constraints and incentives, examines the interactions and possible future effects of these decisions.	1
6)	Comprehends new ways of doing business using digital technologies. and new market structures.	3
7)	Takes critical approach to economic and social problems and develops analytical solutions.	1
8)	Has the necessary mathematical equipment to produce analytical solutions and use quantitative research methods.	1
9)	In the works he/she contributes, observes individual and social welfare together and with an ethical perspective.	2
10)	Deals with economic problems with an interdisciplinary approach and seeks solutions by making use of different disciplines.	1
11)	Generates original and innovative ideas in the works she/he contributes as part of a team.	2