COURSE UNIT TITLE

: FINANCIAL ACCOUNTING II

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ISL 1004 FINANCIAL ACCOUNTING II COMPULSORY 3 0 0 4

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR FATMA TEKTÜFEKÇI

Offered to

Labour Economics and Industrial Relations (Evening)
Management Information Systems
Public Finance (Evening)
Labour Economics and Industrial Relations
Public Administration (Evening)
Economics
Econometrics (Evening)
Economics (Evening)
Public Administration
Business Administration (Evening)
Business Administration
Econometrics
Public Finance

Course Objective

To investigate the accounts of fixed (non-current) assets, liabilities and shareholders' equity in the framework of Uniform Systems of Accounts and its Applications.

Learning Outcomes of the Course Unit

1   To be able to classify the tangible fixed assets
2   To be able to classify the intangible fixed assets
3   To be able to classify the liabilities
4   To be able to classify the shareholders' equity
5   To be able to classify the income statement accounts and cost accounts

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The Concept of Tangible Assets, Its Types and Features
2 Accounts of Tangible Assets and its Applications
3 The Concept of Intangible Assets, its Types and Features
4 Accounts of Intangible Assets and its Applications
5 Accounts of Assets Subjet to Depretion and its Applications
6 Accounts for the Following Periods
7 Accounts of Short-Term Liabilities and its Applications
8 Midterm exam
9 Midterm exam
10 Accounts of Long-Term Liabilities and its Applications
11 Accounts of Share-holders' Equity and its Applications
12 Income Statement Accounts (used within the term) and its Applications
13 Cost Accounts (with Alternatives 7/A and 7/B) in Industrial, Services and Commercial Enterprises and Case Studies.
14 Free Accounts, Memo (Temporary) Accounts (Contingencies and Commitments) and Application Examples

Recomended or Required Reading

AKDOĞAN, N. ve SEVILENGÜL, O. (2007). Türkiye Muhasebe Standartları ile Uyumlu Tekdüzen Muhasebe Sistemi Uygulaması. Yenilenmiş ve Genişletilmiş 12. Baskı, Gazi Kitabevi: Ankara.
SAYIN, K.Ş. ve YEĞINBOY, E.Y. (2005). Muhasebe (Maliyet Muhasebesi, Finansal Muhasebe, Mali Tablolar ve Analiz Yöntemleri, Muhasebe Denetimi). Altın Nokta Basım ve Dağıtım: Izmir.
TEK, N. (2011). Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları. 2.Baskı, Birleşik Matbaacılık:Izmir.
YALKIN, Y. K. (2010). Genel Muhasebe Ilkeler ve Uygulamalar (Tekdüzen Muhasebe Sistemi). 17. Basım, Nobel Yayın Dağıtım: Ankara.
YÜKÇÜ, S. (2009). Finansal Muhasebe. Birleşik Matbaacılık:Izmir.

Planned Learning Activities and Teaching Methods

Teoritical Lecture
Problem Solving
Case Study

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTEG MIDTERM GRADE MTEG * 1
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

Succes point is stated by calculating the 40% of the midterm exam and %60 of the final exam

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

nergis.tek@deu.edu.tr
seha.selek@deu.edu.tr
erdal.ozkol@deu.edu.tr
nilgun.kutay@deu.edu.tr
sevket.sayin@deu.edu.tr
f.tektufekci@deu.edu.tr
yasemin.yeginboy@deu.edu.tr
seckin.gonen@deu.edu.tr

Office Hours

It is stated according to the course programme in every semester by the course instructor.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 10 10
Preparation for final exam 1 20 20
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 104

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.11
LO.21
LO.31
LO.41
LO.51

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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