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
ELECTIVE

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, short and long term liabilities, shareholders' equity, linked cost accounts and income statement, 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 Accounts of Long-Term Liabilities and its Applications
9 Accounts of Share-holders' Equity and its Applications
10 Income Statement Accounts (used within the term) and its Applications
11 Cost Accounts (with Alternatives 7/A) in Industrial, Services and Commercial Enterprises and Case Studies
12 Cost Accounts (with Alternatives 7/B) in Industrial, Services and Commercial Enterprises and Case Studies
13 Free Accounts and off-Balance Sheet (knowledge-memo) Accounts
14 Solutions to Various Financial Accounting Application Examples Current change information of the relevant Account Class, Account Groups Accounts within the scope of the Chart of Accounts in accordance with the Turkish Accounting Standards Financial Reporting Standards

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.
YALKIN, Y. K. (2010). Genel Muhasebe Ilkeler ve Uygulamalar (Tekdüzen Muhasebe Sistemi). 17. Basım, Nobel Yayın Dağıtım: Ankara.
TEK, N. (2011). Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları. 2. Baskı, Birleşik Matbaacılık: Izmir.
YÜKÇÜ, S. (2021). VUK, TMS ve UFRS Örnekli Genel Muhasebe, Geliştirilmiş Gözde Geçirilmiş 9. Baskı, Birleşik Matbaacılık, Altınnokta Basım Yayın: Izmir.
GÖKÇEN, G. (2021). Finansal Muhasebe. Beta Basım Yayım Dağıtım: Istanbul.
ÖZKOL, A. E. (2022). Finansal Muhasebe: Tek Düzen Muhasebe Sistemi. Has Kitabevi: Izmir.
GÖNEN, S. ve GALIP, Y. (2023). Dönem Içi Finansal Muhasebe Uygulamaları. Gazi Yayın Dağıtım: Ankara.
All books about General Accounting and Financial Accounting

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


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

Success grade is determined by calculating 40% of the midterm exam (midterm exam) and 60% of the final exam (final / final exam).

Language of Instruction

Turkish

Course Policies and Rules

To be announced

Contact Details for the Lecturer(s)

f.tektufekci@deu.edu.tr
erdal.ozkol@deu.edu.tr
nilgun.kutay@deu.edu.tr
seckin.gonen@deu.edu.tr
gulsah.ugurluel@deu.edu.tr
nur.fidanci@deu.edu.tr
mehmet.ilker@deu.edu.tr
gokce.erbuga@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 14 3 42
Preparations before/after weekly lectures 14 2 28
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) 102

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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