| CHILD DEVELOPMENT (TURKISH) | |||||
| 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 | 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) | To gain both theoretical and practical knowledge about physical, cognitive, social-emotional aspects of child development. | 4 |
| 2) | To display actions in professional practice based on ethical principles and values. | 5 |
| 3) | To adopt the principle of lifelong learning, using efficient ways for accessing information. | 5 |
| 4) | To know the stages of child development and to be able to use models / theories efficiently for supporting children's cognitive, affective and psycho-motor development. | 5 |
| 5) | To plan, implement and evaluate professional projects, research and events with a sense of social responsibility, | 5 |
| 6) | To be able to use effective communication methods in counseling and child and family-based guidance. | 3 |
| 7) | To be sensitive to the child and family-related issues taking into account the child's stages of development, and to implement strategies for personal development of child and education methods which are vital for leading effective and productive life. | 5 |
| 8) | To use the education and communication materials according to the child development stage, and to create proper educational environment. | 5 |
| 9) | To take responsibilities in the field of child development and education using interdisciplinary approach, and to use information technologies, and to engage in projects and activities. | 5 |
| 10) | To use health information technologies for research in the field of child development. | 5 |
| 11) | To be able to monitor occupational information using at least one foreign language, to collaborate and communicate with colleagues at international level. | 5 |
| 12) | To become a good example for colleagues and society, and represent efficiently the professional identity using advanced knowledge about child development. | 5 |