Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / İŞL104 - BUSINESS ADMINISTRATION

Code: İŞL104

Course Title: FINANCIAL ACCOUNTING-II

Theoretical+Practice: 3+0

ECTS: 4

Year/Semester of Study

1 / Spring Semester

Level of Course

1st Cycle Degree Programme

Type of Course

Compulsory

Department

BUSINESS ADMINISTRATION

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

AHMET TANÇ (atanc@nevsehir.edu.tr)

Name of Lecturer(s)

AHMET TANÇ, ŞÜKRAN GÜNGÖR TANÇ,

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

The objective of this course is to provide the students about accounting processes for a merchandising enterprise and Uniform Accounting System. And also in this course, each account in Uniform Accounts Chart will be examined in detailed.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Student can explain the basics of accounting concenpts and principles.	PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.	Examination
LO-2	Student can perform the basic accounting records.	PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.	Examination
LO-3	Student can summarize the accounting process.	PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.	Examination
LO-4	Can perform the period ending transactions on accounting.	PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
Introduction of Uniform Account Chart. Preparing balance sheet and income statement.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Development Of Accounting.	Lecturing
2	Basic Accounting Concepts and Priciples.	Lecturing
3	Balance Sheet and the Basic Accounting Equation.	Lecturing
4	Income Statement.	Lecturing and problem solving
5	Account Concept and the Effect of Fiscal Natured Transactions on Acounts.	Lecturing
6	Accounts Chart, Account Books and Documents	Lecturing
7	Double Entry Bookkeeping	Lecturing
8	mid-term exam
9	Accounting Process.	Lecturing
10	The Goods Account and Recording Methods.	Lecturing and problem solving
11	Perpetual and Periodic Inventory Methods.	Applications and examples related to the valuation methods
12	Value-added Tax Accounts.	Lecturing and problem solving
13	Account Process Case Study.	Problem solving
14	Account Process Case Study.	Problem solving
15	Account Process Case Study.	Problem solving
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Sevilengül, Orhan; Genel Muhasebe, 16. Baskı, Gazi Kitabevi, Ankara, 2011 (Main Textbook
2	Editör: Bayırlı,Rıdvan; Çözümlü Genel Muhasebe Uygulamaları, Gazi Kitabevi, 2. Baskı, 2011,
Required Course instruments and materials
Coursebooks and internet sources.

Assessment Methods
Type of Assessment	Week	Hours	Weight(%)
mid-term exam	8	2	40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam	16	2	60

Student Work Load
Type of Work	Weekly Hours	Number of Weeks	Work Load
Weekly Course Hours (Theoretical+Practice)	3	14	42
Outside Class
a) Reading	1	14	14
b) Search in internet/Library			0
c) Performance Project			0
d) Prepare a workshop/Presentation/Report			0
e) Term paper/Project			0
Oral Examination			0
Quiz			0
Laboratory exam			0
Own study for mid-term exam	5	7	35
mid-term exam	2	1	2
Own study for final exam	5	7	35
final exam	2	1	2
			0
			0
Total work load;			130