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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS UAT 2030 FINANCIAL ACCOUNTING -II COMPULSORY 3 0 0 5

Offered By

International Trade

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSOCIATE PROFESSOR HAKAN ÖZKAYA

Offered to

International Trade

Course Objective

The aim of this course is to cover 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   Recognize the documents commonly used in trade/foreign trade 2   Understanding monetary unit principle Recording foreign currency transactions 3   Recording Import / Export transactions 4   Understanding the accrual and revenue recognition (matching priciple) / accruals / business entity 5   Understanding the accrual and revenue recognition (matching priciple) / fixed assets / depreciation

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Prepaid Expenses and Income Accurals 2 Tangible Assets: Buying 3 Tangible Assets: Depretiation, Selling 4 Intangible Assets 5 Extra Ordinary Useful Life Assets 6 Other Fixed Assets 7 Midterm Exam-Other Fixed Assets 8 Current Liabilities: Financial Liabilities 9 Current Liabilities: Financial Liabilities 10 Current Liabilities: Trade Liabilities, Other Liabilities 11 Current Liabilities: Provisions For Due And Expense 12 Long Term Liabilities: Bonds Issued 13 Shareholders Equity 14 Year End Transactions and Closing of Accounts 15 Final Exam 16 Final Exam

Recomended or Required Reading

Süleyman Yükçü, Genel Muhasebe, Altın Nokta Basım, 2015 Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, 2014

Planned Learning Activities and Teaching Methods

Lecture by instructor, class discussion conducted by instructor, problem solving or case studies, question and answer teaching method

Assessment Methods

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

Further Notes About Assessment Methods

None

Assessment Criteria

Skill in analysis, synthesis and critical thinking; skill in problem solving; skill in application via midterm and final exams

Language of Instruction

Turkish

Course Policies and Rules

Dokuz Eylul University Associate's Degree and Bachelor's Degree Education and Examination Regulations

Contact Details for the Lecturer(s)

hakan.ozkaya@deu.edu.tr

Office Hours

Friday12.45-13.45

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 13 3 39 Preparations before/after weekly lectures 13 3 39 Preparation for midterm exam 1 18 18 Preparation for midterm exam 1 24 24 Final 1 2 2 Midterm 1 3 3 TOTAL WORKLOAD (hours) 125

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 LO.1 5 5 4 1 1 1 1 3 1 1 2 4 2 1 LO.2 5 5 4 1 1 1 1 3 1 1 2 4 2 1 LO.3 5 5 4 1 1 1 1 3 1 1 2 4 2 1 LO.4 5 5 4 1 1 1 1 3 1 1 2 4 2 1 LO.5 5 5 4 1 1 1 1 3 1 1 2 4 2 1