COURSE UNIT TITLE

: FINANCIAL ACCOUNTING 2

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MVU 4120 FINANCIAL ACCOUNTING 2 COMPULSORY 4 0 0 5

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR GÖNÜL ALKAN

Offered to

ACCOUNTING AND TAX APPLICATIONS
ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to give an understanding of fundamental concepts of accounting and rules of keeping accounting records in business.

Learning Outcomes of the Course Unit

1   Being able to implement principles of accounting.
2   Being able to keep records of liability and owners' equity accounts.
3   Being able to prepare income statement.
4   Being able to prepare trial balance.
5   Being able to record end-of-period transactions

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Short-term liability accounts and their recording procedures
2 Short-term liability accounts and their recording procedures
3 Long-term liability accounts and their recording procedures
4 Owners' equity accounts and their recording procedures
5 Income and expense accounts
6 Income and expense accounts
7 Preparing profit and loss statement
8 Mid-Term Exam
9 Preparing trial balance
10 Off-balance sheet accounts
11 Inventory transactions
12 Preparing end of term balance sheet
13 Case studies
14 Case studies
15 Case studies

Recomended or Required Reading

Textbook: Ana kaynak: Yükçü, S. (2019), Muhasebeye Giriş, Kitapana
Supplementary Books: Sevilengül, O. (2020), Genel Muhasebe, Gazi Kitabevi; Saban, M., Vargün, H., Gürkan, S. (2021). Finansal Muhasebe, Beta Basım Yayım.

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Problem solving and case studies
3. Group work
4. Research and individual learning

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FN Final
3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60


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

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

sebnem.yasar@deu.edu.tr, gonul.ipek@deu.edu.tr

Office Hours

Wednesday 13:00 - 14:00
Thursday 20:30 - 21:30

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 4 56
Preparations before/after weekly lectures 14 4 56
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 134

Contribution of Learning Outcomes to Programme Outcomes

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LO.2111
LO.31111
LO.4111
LO.5111