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. Yıldız Özerhan
 -- WEB SITE(S) OF LECTURER(S)
  www.gazi.edu.tr/akbulut
 -- EMAIL(S) OF LECTURER(S)
  akbulut@gazi.edu.tr, yildizozerhan@gmail.com
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Students explain the nature, division and function of balance sheet, income statement and cost accounts and the relationship among them.
Students able to do measurement and recognition of asset accounts.
Students able to do measurement and recognition of liability and equity accounts.
Students able to do year-end accounting transactions of any business organization.
Students able to make balance sheet and income statement of any business organization.




 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  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  The purpose and types of preparation of financial statements
2. Week  Reviewing the components of balance sheet
3. Week  Current and year-end measurement and recognition of accounts receivables
4. Week  Current and year-end measurement and recognition of inventory accounts – 1
5. Week  Current and year-end measurement and recognition of inventory accounts – 2
6. Week  Current and year-end calculation and recognition of period separating accounts
7. Week  Current and year-end measurement and recognition of financial asset accounts - 1
8. Week  Current and year-end measurement and recognition of tangible asset accounts
9. Week  Midterm exam
10. Week  Current and year-end measurement and recognition of tangible asset accounts - 2
11. Week  Current and year-end calculation and recognition of intangible asset accounts
12. Week  Current and year-end measurement and recognition of liability accounts
13. Week  Current and year-end calculation and recognition of equity accounts
14. Week  Current and year-end calculation and recognition of cost accounts
15. Week  Monography study
16. Week  Final exam
 -- RECOMMENDED OR REQUIRED READING
  Prof. Dr. Orhan Sevilengül: Genel Muhasebe, Gazi kitabevi, 2014,Ankara. Prof.Dr. Yurdakul Çaldağ, Yıldız Ayanoğlu, Gazi kitabevi, Ankara.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  Not Applicable
 -- 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
12
3
36
 Searching in Internet and Library
9
2
18
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
8
2
16
 Final and Studying for Final
4
3
12
 Other
0
 TOTAL WORKLOAD: 
124
 TOTAL WORKLOAD / 25: 
4.96
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Having theoretical knowledge in international trade management, international business administration, international logistic international law areas and having ability and professional expertise in terms of implementationX
2Having professional competence in order to be assigned in various private and public sector institutions like national and international trade organizations and unions, economics consultancy offices, under secretariat of foreign trade and foreign trade officesX
3Having knowledge about other disciplines like business administration, economics, law, public administration and international relations that are related to international tradeX
4Being able to behave according to principles of ethical behaviors in all international trade areasX
5Having abilities about issues like information technologies, basic computer programs and foreign language that are needed to perform international trade activitiesX
6Being aware of the economical, political and cultural integrations and systems in his/her country and all over the world, to be able to position the country and organization while performing activates related to his/her areaX
7Beeing capable of identifying problems in his/her field, access to relevant resources, having knowledge about the legislation and abilities to produce scientific knowledge and analyzing-synthesizing abilities to carry out a researchX
8Having knowledge and qualifications to carry out and complete a national and an international projectX
9Carrying out activities relevant to his/her field, having critical, creative and innovative thinking abilitiesX
10Having theoretical and practical knowledge and abilities needed to undertake international trade activities related to export-import, exchange, regional collaborations and organizations, free zone practicesX
11Having knowledge and abilities about transporting, storing, supply chain management, risk analysis and insurance and to carry out national and international logistic activitiesX
12Having basic business administration information about production, management, marketing, accounting, finance and human resources in order to undertake international trade and having abilities about quantitative methods that help to have this knowledgeX
13Pursuing and applying legislation information about national and international trade law, public law and private law in order to manage international trade operationsX