BAHÇEŞEHİR UNIVERSITY BİLGİ PAKETİ / DERS KATALOĞU
| MOLECULAR BIOLOGY AND GENETICS | |||||
| 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) | Utilize the wealth of information stored in computer databases to answer basic biological questions and solve problems such as diagnosis and treatment of diseases. | 3 |
| 2) | Acquire an ability to compile and analyze biological information, clearly present and discuss the conclusions, the inferred knowledge and the arguments behind them both in oral and written format. | 4 |
| 3) | Develop critical, creative and analytical thinking skills. | 5 |
| 4) | Develop effective communication skills and have competence in scientific speaking, reading and writing abilities in English and Turkish. | 3 |
| 5) | Gain knowledge of different techniques and methods used in genetics and acquire the relevant laboratory skills. | 4 |
| 6) | Detect biological problems, learn to make hypothesis and solve the hypothesis by using variety of experimental and observational methods. | 4 |
| 7) | Gain knowledge of methods for collecting quantitative and qualitative data and obtain the related skills. | 3 |
| 8) | Conduct research through paying attention to ethics, human values and rights. Pay special attention to confidentiality of information while working with human subjects. | 5 |
| 9) | Obtain basic concepts used in theory and practices of molecular biology and genetics and establish associations between them. | 4 |
| 10) | Search and use literature to improve himself/herself and follow recent developments in science and technology. | 5 |
| 11) | Be aware of the national and international problems in the field and search for solutions. | 4 |