TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	2
SEMESTER	Fourth Term (Spring)
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Instructor İklim Elif Umut
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Apply the generally accepted accounting principles while preparing the financial statements. 2) Identify specific journals for each type of transaction. 3) Determine and classify the internal events requiring adjustment, journalize and post adjusting entries. 4) Determine, journalize and post-closing entries. 5) Prepare the classified income statement and balance sheet. 6) Prepare and process financial data. 7) Understand accounting and business terminology used in business scenarios.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	Yes(MAN221)
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	This course introduces the students to the account-by-account examination of financial statement elements, inventory costing methods, revaluation for fixed assets, depreciation methods, accounting for short-term investments, accounting for long-term investments, preparation of financial statements other than the basic financial statements and inflation accounting.
COURSE CONTENTS	WEEK TOPICS 1st Week Receivables 2nd Week Inventories 3rd Week Inventories 4th Week Other Segments of Current Assests 5th Week Tangible and Intagible fixed Assets 6th Week Tangible and Intagible fixed Assets 7th Week Tangible and Intagible fixed Assets 8th Week Mid-term examination 9th Week Other Non-Current Assets 10th Week Short Term and Long Term Liabilities 11th Week Equities 12th Week Revenues and Expense Accounts 13th Week Cost Accounts 14th Week Memo Accounts
RECOMENDED OR REQUIRED READING	O. Sevilengül, Genel Muhasebe, 15. Baskı, Gazi Kitabevi, 2009 O. Sevilengül, Çözümlü Genel Muhasebe Problemleri, Gazi Kitabevi, 2010
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Problem Solving
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Quiz 1 10 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 1 1 Preparation for Quiz Individual or group work 14 1 14 Preparation for Final exam 1 50 50 Course hours 14 3 42 Preparation for Midterm exam 1 55 55 Laboratory (including preparation) Final exam 1 1 1 Homework Total Workload 163 Total Workload / 30 5,43 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No