INTERNATIONAL TRADE AND BUSINESS | |||||
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 | Spring | 3 | 0 | 3 | 6 |
Language of instruction: | English |
Type of course: | Must Course |
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) | 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 |