| ARCHITECTURE | |||||
| 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 |
| 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: | 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. |
|
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. |
| 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. |
| 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 |
| 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. |
| 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 | |
| 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 | |
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Using the theoretical/conceptual and practical knowledge acquired for architectural design, design activities and research. | 3 |
| 2) | Identifying, defining and effectively discussing aesthetic, functional and structural requirements for solving design problems using critical thinking methods. | 3 |
| 3) | Being aware of the diversity of social patterns and user needs, values and behavioral norms, which are important inputs in the formation of the built environment, at local, regional, national and international scales. | |
| 4) | Gaining knowledge and skills about architectural design methods that are focused on people and society, sensitive to natural and built environment in the field of architecture. | 3 |
| 5) | Gaining skills to understand the relationship between architecture and other disciplines, to be able to cooperate, to develop comprehensive projects; to take responsibility in independent studies and group work. | |
| 6) | Giving importance to the protection of natural and cultural values in the design of the built environment by being aware of the responsibilities in terms of human rights and social interests. | |
| 7) | Giving importance to sustainability in the solution of design problems and the use of natural and artificial resources by considering the social, cultural and environmental issues of architecture. | |
| 8) | Being able to convey and communicate all kinds of conceptual and practical thoughts related to the field of architecture by using written, verbal and visual media and information technologies. | 3 |
| 9) | Gaining the ability to understand and use technical information about building technology such as structural systems, building materials, building service systems, construction systems, life safety. | |
| 10) | Being aware of legal and ethical responsibilities in design and application processes. |