COURSE UNIT TITLE

: ACCOUNTING 2

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ELECTIVE

Offered By

Izmir Vocational School

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

ASSOCIATE PROFESSOR RUKIYE ŞEBNEM YAŞAR

Offered to

Izmir Vocational School
BUREAU MANAGEMENT AND EXECUTIVE ASSISTANTSHIP
BUREAU MANAGEMENT AND EXECUTIVE ASSISTANTSHIP (Evening)

Course Objective

The aim of this course is to provide students with basic knowledge of fundamental concepts of accounting, commercial documents and rules of keeping accounting records in business.

Learning Outcomes of the Course Unit

1   Being able to understand accounting process.
2   Being able to describe fundamental principles of accounting.
3   Being able to prepare statement of financial position and profit/loss statement
4   Being able to make journal entries
5   Being able to make general ledger entries

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

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

Recomended or Required Reading

Textbook: Aydoğan, Z. F. (2022). Meslek Yüksekokulları için Genel Muhasebe. Palme Kitabevi
Suplementary Book: Yükçü S. (2019). Muhasebeye Giriş. Kitapana

Planned Learning Activities and Teaching Methods

1. Lecturing
2. Problem solving

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


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

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation before/after weekly lectures 14 1 14
Preparation for Mid-term Exam 1 10 10
Preparation for Final Exam 1 12 12
Final 1 1 1
Mid-term 1 1 1
TOTAL WORKLOAD (hours) 80

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15PO.16PO.17PO.18PO.19PO.20
LO.111
LO.211
LO.31
LO.41
LO.51