LAW | |||||
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 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) | List the relations between concepts and institutions related to various legal disciplines and this concepts and institutions. | |
2) | Have the knowledge of legal methodology and methods of comment. | |
3) | Comment the modern legal gains with the historical knowledge. | |
4) | Have the knowledge of philosophical currents of thought which are the bases of legal rules. | |
5) | Have the knowledge of legal regulations, judicial decisions and the scientific evaluations related to them. | |
6) | Resolve the juridical disagreements in light of legal acts, juridical decisions and doctrine. | |
7) | Use at least one foreign language as scientific language. | |
8) | Have the knowledge of the political and juridical foundation of the state. | |
9) | Have the knowledge of the historical development of the rights of individuals and societies and of the basic documents which are accepted throughout this development. | |
10) | Have the ability to resolve the disagreements which can violate the social order in national or international level. | |
11) | Have the ability to prevent the juridical disagreements between individuals. | |
12) | Have the knowledge of international and comparative law systems. | |
13) | Have the knowledge of the construction and the conduct of the national and international commercial relations. | |
14) | Use Turkish in an efficient way both verbal and written. | |
15) | Have the professional and ethical responsibility. | |
16) | Have the knowledge on the European Union’s legislation and institutions. | |
17) | Have the knowledge on juridical regulations and applications related to economical and financial mechanisms. | |
18) | Have the knowledge of the operation of the national and the international judicial bodies. |