LOGISTICS (TURKISH) | |||||
Associate | TR-NQF-HE: Level 5 | QF-EHEA: Short Cycle | EQF-LLL: Level 5 |
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: | Associate (Short 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 have knowledge about logistics operations and the basic legislation | |
2) | To have knowledge about the politics, corporations and the developments in logistics. | |
3) | To have knowledge about the economical life and the basic features of the enterprises that take place in logistics sector. | |
4) | To have knowledge about the documents that are used in logistics and how to prepare them. | |
5) | To have knowledge about the new marketing and sales techniques and the principles of opening to new markets. | |
6) | To have knowledge and consciousness about the job security, worker health and environment protection in logistics sector. | |
7) | To have knowledge and consciousness about the basic legal attainments, social responsibility, ethics and social security rights in logistics. | |
8) | To be involved in communication network in logistics sector and follow the developments. | 2 |
9) | To have the ability to comment and evaluate the classical and current theories by taking into account the developments in logistics and supply chain areas. | |
10) | To have the basic knowledge about foreign trade and customs legislation. | |
11) | To have knowledge about relationship between foreign trade and logistics management. | |
12) | To have basic knowledge in at least one foreign language. | |
13) | He/she can use information and communication tecnologies that necessary for their area, follows technological change and applies new technologies to business system. |