VOCATIONAL SCHOOL

Department of Accounting and Tax Applications (Turkish)

MUH 102 | Course Introduction and Application Information

Course Name
Financial Accounting II
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
MUH 102
Spring
3
0
3
5

Prerequisites
None
Course Language
Turkish
Course Type
Required
Course Level
Short Cycle
Mode of Delivery -
Teaching Methods and Techniques of the Course Problem Solving
Lecture / Presentation
Course Coordinator -
Course Lecturer(s)
Assistant(s) -
Course Objectives The purpose of this course is to provide students with the relevant and sufficient information to manage accounting entries and prepare income statement.
Learning Outcomes The students who succeeded in this course;
  • Will be able to explain and practice accruals and periodicity concepts in accounting
  • Will be able to make accounting entries for rediscount for receivables and payables
  • Will be able to make accounting entries for short term and long term liabilities
  • Will be able to make accounting entries for balance sheet and income statement accounts
  • Will be able to make accounting entries for year-end transactions
  • Will be able to prepare year-end balance sheets and income statement
Course Description Applying the rules and principles of accounting, students will be able to prepare year-end balance sheets and income statement, make accounting entries to liability accounts.

 



Course Category

Core Courses
X
Major Area Courses
Supportive Courses
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Making the journal entries for short-term liability transactions Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 487-530.
2 Making the journal entries for short-term liability transactions Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 531-564.
3 Making the journal entries for long-term liability transactions Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 571-583.
4 Making the journal entries for long-term liability transactions Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 584-596.
5 Making the journal entries for equity transactions Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 600-618.
6 Identifying income statement accounts Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 638-700.
7 Preparation of income statement Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 700-722.
8 ARA SINAV ARA SINAV
9 Preparation of income statement Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 700-722.
10 Making year-end inventory transactions Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 725-740.
11 Making year-end inventory transactions Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 741-760.
12 Solving examples Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 761-827.
13 Solving examples Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 761-827.
14 Solving examples Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 761-827.
15 Review of the Term Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182. Pages: 487-827.
16 FİNAL FİNAL

 

Course Notes/Textbooks

Ders Kitabı: Genel Muhasebe, Prof. Dr. Orhan SEVİLENGÜL, 2013, ISBN: 9757313182.

İlave Kaynak: Genel Muhasebe, A. Tugay YÜCEL, 2018, ISBN: 978-6059146517.

İlave Kaynak: SMMM Yeterlik Sınavları İçin Muhasebe, Doç. Dr. Volkan DEMİR, Yrd. Doç. Dr. Oğuzhan BAHADIR, 2014, ISBN: 978-6051337425.

Suggested Readings/Materials

www.kgk.gov.tr ve Notes of the Instructor.

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
1
10
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
-
-
Midterm
1
40
Final Exam
1
50
Total

Weighting of Semester Activities on the Final Grade
2
50
Weighting of End-of-Semester Activities on the Final Grade
1
50
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Theoretical Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: '.16.' x total hours)
16
0
Study Hours Out of Class
16
3
48
Field Work
0
Quizzes / Studio Critiques
0
Portfolio
0
Homework / Assignments
0
Presentation / Jury
0
Project
0
Seminar / Workshop
0
Oral Exam
-
-
0
Midterms
1
24
24
Final Exam
1
30
30
    Total
150

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to explain the scope, importance and functions of the accounting process

X
2

To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting

3

To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle

X
4

To be able to analyze the financial statements like balance sheet and income statement

5

To be able to use computer related software programs and field related computer applications

6

To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management

X
7

To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange

8

To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena

9

To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic

10

To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field

11

To be able to make decisions based on the principles of professional ethics, accountability and responsibility

12

To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment

13

To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 


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