GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
ACCOUNTING II/ISLE112
Course Title: ACCOUNTING II
Credits 3 ECTS 5
Semester 2 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Dr. HALİM ERGEN
 -- WEB SITE(S) OF LECTURER(S)
  http://websitem.gazi.edu.tr/site/ergenh
 -- EMAIL(S) OF LECTURER(S)
  ergenh@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Defines the basic concepts of accounting
Gains knowledge about the function of accounting.
Understands the rules of the functioning of asset and liability accounts.
Lerns the principles related to regulate the balance sheet and income statement
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  Örn: There is no prerequisite or co-requisite for this course
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Definition of accounting, the historical development, scope, accounting departments, basic concepts of accounting, generally accepted accounting princ
2. Week  The concept of the balance sheet, balance sheet definition, the basic equality of the balance sheet, balance sheet impact of the financial transaction
3. Week  Examples of the balance sheet provides the basic equivalence, accountability concept, the account description, shape, statements related to the
4. Week  Examples of assets and liabilities and operating characteristics
5. Week  Financial transactions, recording methods recording method for double-sided, double-sided recording rules and steps of the method of operation, regul
6. Week  Continue the method of double-sided record, record book, journal, general ledger records, monthly Preparation Trial Balance
7. Week  Continue the method of double-sided record, period-end inventory procedures, precise balance, end of period balance sheet and income statement, the im
8. Week  Midterm Exam
9. Week  Monitoring the common characteristics of assets, asset monitoring in terms of location, legal restrictions on the utilization of the asset monitoring
10. Week  Current assets; Marketable securities (securities, monitoring, variable-income securities, fixed income securities, other securities)
11. Week  Current assets; Marketable securities (securities, monitoring, variable-income securities, fixed income securities, other securities)
12. Week  Current assets; Marketable securities (securities, monitoring, variable-income securities, fixed income securities, other securities)
13. Week  Receivables, trade receivables, other receivables
14. Week  An overview
15. Week  An overview
16. Week  Fİnal exam
 -- RECOMMENDED OR REQUIRED READING
  Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  None
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
14
3
42
 Practising Hours of Course Per Week
0
 Reading
0
 Searching in Internet and Library
0
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
10
3
30
 Mid-Term and Studying for Mid-Term
10
3
30
 Final and Studying for Final
10
3
30
 Other
0
 TOTAL WORKLOAD: 
132
 TOTAL WORKLOAD / 25: 
5.28
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having both national and international teoretical knowledge in the areas public economics, tax law, tax system, government budget, government debt, fiscal policy and economic development.X
2Due to interdiciplinary characteristics of public finance, beeig able to become well skilled on legal science, accounting, financial markets and financial analysis and economics and able to internalise this disciplines into finance discipline.X
3Beeing able to follow this process of academic research and develop the academc working process in public finance field by mastering of international accounting standarts, using basic statistical and econometric programmes as well knowing scientific research techniques.X
4Having enough attribute to be able to take position in public sector as tax inpectorate, auditing fo court of account, judgeship for administrative justice, district governership, inspectorate, expertship and controllership, and in private sector’s different departments such as finance, personal, and human resource department of private sector, local administrations, and in political parties.X
5Beeing able to follow, interpret, and implement international tax arrangements which are peculiar to public law, civil law, and tax.X
6By indicating his/her desingns through high self confudence and team work, beeing able to indicate creative ideas.X
7To be able to follow basic computer techonolology, basic computer programs and innovations in the field of finance in accordance with the principles of life long learning and to be able to utilize information systems interdisciplinary.X
8Using effectively turkish some body who is advanced in written and verbal communication, to be able to explain truely and originally yourself and to be able to have capacity to make the prejudice empathy.X
9To be able to have the Professional knowledge of foreign languages and follow thenew international studies in this area.X
10To be able to be aware of professional and scientific ethical values relation to fiscal disciplineand show the required sensitivity for sustaining these.X
11To be able to learn about mechanisms of internation among finance with financial and real sectors and utilize their informations in theanalysis of this process.X
12To be able to transfer the theoretical knowledge in that the effectiveness of tax systems which is a dynamic structureto be able to increase and the economical productivity to be able to ensure.X
13To be able to make analysis relation to problems, put upcreative solutions and original assesments through owning theoritical informations and empirical experiences which are in the past on local and global scale.X