BUSINESS ADMINISTRATION | |||||
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 |
The course opens with the approval of the Department at the beginning of each semester |
Language of instruction: | En |
Type of course: | Must Course |
Course Level: | Bachelor |
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 Prof. Dr. İPEK ALTINBAŞAK FARİNA |
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: | 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 |
Attendance | % 0 | |
Laboratory | % 0 | |
Application | % 0 | |
Field Work | % 0 | |
Special Course Internship (Work Placement) | % 0 | |
Quizzes | 10 | % 20 |
Homework Assignments | 14 | % 10 |
Presentation | % 0 | |
Project | % 0 | |
Seminar | % 0 | |
Midterms | 1 | % 20 |
Preliminary Jury | % 0 | |
Final | 1 | % 50 |
Paper Submission | % 0 | |
Jury | % 0 | |
Bütünleme | % 0 | |
Total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 50 | |
PERCENTAGE OF FINAL WORK | % 50 | |
Total | % 100 |
Activities | Number of Activities | Workload | |
Course Hours | 14 | 42 | |
Laboratory | |||
Application | |||
Special Course Internship (Work Placement) | |||
Field Work | |||
Study Hours Out of Class | 14 | 72 | |
Presentations / Seminar | |||
Project | |||
Homework Assignments | 14 | 14 | |
Quizzes | 11 | 11 | |
Preliminary Jury | |||
Midterms | 1 | 2 | |
Paper Submission | |||
Jury | |||
Final | 1 | 2 | |
Total Workload | 143 |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Being able to identify problems and ask right questions | 3 |
2) | Having problem solving skills and developing necessary analytical attitude | 3 |
3) | Comprehending theoretical arguments along with counter arguments in detail | 4 |
4) | Gaining awareness of lifelong learning and being qualified for pursuing graduate education | 3 |
5) | Applying theoretical concepts in project planning | 4 |
6) | Communicating efficiently by accepting differences and carrying out compatible teamwork | 3 |
7) | Increasing efficiency rate in business environment | 4 |
8) | Developing innovative and creative solutions in face of uncertainty | 4 |
9) | Researching to gather information for understanding current threats and opportunities in business | 4 |
10) | Being aware of the effects of globalization on society and business while deciding | 3 |
11) | Possessing digital competence and utilizing necessary technology | 1 |
12) | Communicating in at least one foreign language in academic and daily life | 2 |
13) | Possessing managing skills and competence | 2 |
14) | Deciding with the awareness of the legal and ethical consequences of business operations | 2 |
15) | Expressing opinions that are built through critical thinking process in business and academic environment | 3 |