| ECONOMICS | |||||
| 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 | 4 |
| The course opens with the approval of the Department at the beginning of each semester |
| Language of instruction: | En |
| Type of course: | Departmental Elective |
| 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) | As a world citizen, she is aware of global economic, political, social and ecological developments and trends. | |
| 2) | He/she is equipped to closely follow the technological progress required by global and local dynamics and to continue learning. | |
| 3) | Absorbs basic economic principles and analysis methods and uses them to evaluate daily events. | |
| 4) | Uses quantitative and statistical tools to identify economic problems, analyze them, and share their findings with relevant stakeholders. | |
| 5) | Understands the decision-making stages of economic units under existing constraints and incentives, examines the interactions and possible future effects of these decisions. | |
| 6) | Comprehends new ways of doing business using digital technologies. and new market structures. | |
| 7) | Takes critical approach to economic and social problems and develops analytical solutions. | |
| 8) | Has the necessary mathematical equipment to produce analytical solutions and use quantitative research methods. | |
| 9) | In the works he/she contributes, observes individual and social welfare together and with an ethical perspective. | |
| 10) | Deals with economic problems with an interdisciplinary approach and seeks solutions by making use of different disciplines. | |
| 11) | Generates original and innovative ideas in the works she/he contributes as part of a team. |