PHYSIOTHERAPY AND REHABILITATION (TURKISH)
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	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.

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 have theoretical and practical knowledge required to fulfill professional roles and functions of Physiotherapy and Rehabilitation field.	2
2)	To act in accordance with ethical principles and values in professional practice.	1
3)	To use life-long learning, problem-solving and critical thinking skills.	4
4)	To define evidence-based practices and determine problem solving methods in Physiotherapy and Rehabilitation practices, using theories in health promotion, protection and care.	1
5)	To take part in research, projects and activities within sense of social responsibility and interdisciplinary approach.	3
6)	To have skills for training and consulting according to health education needs of individual, family and the community.	1
7)	To be sensitive to health problems of the community and to be able to offer solutions.	3
8)	To be able to use skills for effective communication.	5
9)	To be able to select and use modern tools, techniques and modalities in Physiotherapy and Rehabilitation practices; to be able to use health information technologies effectively.	1
10)	To be able to search for literature in health sciences databases and information sources to access to information and use the information effectively.	1
11)	To be able to monitor occupational information using at least one foreign language, to collaborate and communicate with colleagues at international level.	1
12)	To be a role model with contemporary and professional identity.	4