BUSINESS ADMINISTRATION
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 3 0 3 6
The course opens with the approval of the Department at the beginning of each semester

Basic information

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.

Learning Outputs

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: 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
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

ECTS / Workload Table

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

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) 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