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COURSE UNIT TITLECOURSE UNIT CODESEMESTERTHEORY + PRACTICE (Hour)ECTS
ACCOUNTING II HCM272 Fourth Term (Spring) 3 + 0 5

TYPE OF COURSE UNITCompulsory Course
LEVEL OF COURSE UNITBachelor's Degree
YEAR OF STUDY2
SEMESTERFourth Term (Spring)
NUMBER OF ECTS CREDITS ALLOCATED5
NAME OF LECTURER(S)-
LEARNING OUTCOMES OF THE COURSE UNIT At the end of this course, the students;
1) Learn the process of the recording a variety of transactions in organizations,
2) Able to do the integration of financial analysis and decision-making processes.
MODE OF DELIVERYFace to face
PRE-REQUISITES OF THE COURSENo
RECOMMENDED OPTIONAL PROGRAMME COMPONENTThere is no recommended optional programme component for this course.
COURSE DEFINITIONThis course aims to equipped the students with the necessary skills to integrate their knowledge of accounting with the financial analysis and decision-making processes.
COURSE CONTENTS
WEEKTOPICS
1st Week Valuing Receivables: Trading Bad Debts and Allowances
2nd Week Inventory Basics and Inventory Accounting Systems
3rd Week Recording Transactions: Periodic and Perpetual Inventory Systems
4th Week Inventory Costing and Inventory Valuation: Income Statement and Balance Sheet Effects
5th Week Prepayments and Accrued Income
6th Week Other Current Assets, Non-Current Assets: Receivables and Financial Non-Current Assets
7th Week Midterm Exam I
8th Week Accounting for Tangible and Intangible Fixed Assets
9th Week Tangible Fixed Assets, Depreciation
10th Week Accounting for Current and Non-Current Liabilities: Loans
11th Week Accounting for Current and Non-Current Liabilities : Trade Payables and Advances Received
12th Week Accounting for Current and Non-Current Liabilities: Provisions for Liabilities and Charges
13th Week Midterm Exam II
14th Week Shareholder's Equity
RECOMENDED OR REQUIRED READINGProf. Dr. Orhan Sevilengül. Genel Muhasebe. Gazi Kitabevi.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODSLecture,Discussion,Problem Solving
ASSESSMENT METHODS AND CRITERIA
 QuantityPercentage(%)
Mid-term250
Practice110
Total(%)60
Contribution of In-term Studies to Overall Grade(%)60
Contribution of Final Examination to Overall Grade(%)40
Total(%)100
LANGUAGE OF INSTRUCTIONTurkish
WORK PLACEMENT(S)No
  

KEY LEARNING OUTCOMES (KLO) / MATRIX OF LEARNING OUTCOMES (LO)
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