NEW MEDIA
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 be able to critically interpret and discuss the theories, the concepts, the traditions, and the developments in the history of thought which are fundamental for the field of new media, journalism and communication.
2)	To be able to attain written, oral and visual knowledge about technical equipment and software used in the process of news and the content production in new media, and to be able to acquire effective abilities to use them on a professional level.
3)	To be able to get information about the institutional agents and generally about the sector operating in the field of new media, journalism and communication, and to be able to critically evaluate them.
4)	To be able to comprehend the reactions of the readers, the listeners, the audiences and the users to the changing roles of media environments, and to be able to provide and circulate an original contents for them and to predict future trends.
5)	To be able to apprehend the basic theories, the concepts and the thoughts related to neighbouring fields of new media and journalism in a critical manner.
6)	To be able to grasp global and technological changes in the field of communication, and the relations due to with their effects on the local agents.
7)	To be able to develop skills on gathering necessary data by using scientific methods, analyzing and circulating them in order to produce content.
8)	To be able to develop acquired knowledge, skills and competence upon social aims by being legally and ethically responsible for a lifetime, and to be able to use them in order to provide social benefit.
9)	To be able to operate collaborative projects with national/international colleagues in the field of new media, journalism and communication.
10)	To be able to improve skills on creating works in various formats and which are qualified to be published on the prestigious national and international channels.