İŞL104


Course Title Course Code Program Level
GENERAL ACCOUNTING II İŞL104 International Trade and Finance B.A. / B.Sc.

Course Term
(Course Semester)
Teaching and Learning Methods
Credits
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
02
(Spring)
42 84 126 3 5

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Prerequisites -
Recommended Optional Programme Component
Course Objectives Aims to show students applications which they can use principles of accounting, balance sheet calculation, and revenue – expense table formation.
Course Content The scope of this course includes balance sheet calculation, revenue – expense table formation nd definitions of owner's equity, liability and asset concepts.
Learning Outcomes (LO) 1- will be able to understand the duties of accounting departments of firms, 2- will be able to explain the accounting regulations, 3- will be able to record firms' activities to balance sheet and revenue table, 4- will be able to record any firm's accounting activities.
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week Liquid Assets - Marketable Securities - Trade Receivables (Again)
2. Week Definition and Scope of İnventory, Value Added Tax Accounts in Stock Movements
3. Week Methods used in monitoring of inventories
4. Week Relationship between Stock Accounts - Income Statement
5. Week Prepaid Expenses and Income Accruals
6. Week Operation of Value Added Tax Accounts
7. Week Financial Fixed Assets
8. Week Tangible Assets - Definition and scope
9. Week Intangible Assets
10. Week Financial Liabilities – Trade Liabilities
11. Week Long Term Liabilities
12. Week Shareholders Equity
13. Week Owner's equity calculation
14. Week General Practices - Examples of the balance sheet and income statement
Assessment
  Percentage(%)
Mid-term (%) 40
Quizes (%)
Homeworks/Term papers (%)
Practice (%)
Labs (%)
Projects/Field Work (%)
Seminars/Workshops (%)
Final (%) 60
Other (%)
Total(%) 100
Course Book (s) and/or References General Accounting Books, Accounting Practice Notices
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)

 

PQ 1

PQ 2

PQ 3

PQ 4

PQ 5

PQ 6

PQ 7

PQ 8

PQ

9

PQ 10

PQ 11

PQ 12

PQ 13

LO1

 

 

 

3

 

 

 

 

5

2

 

 

 

LO2

 

 

 

3

 

 

 

 

5

2

 

 

 

LO3

 

 

 

3

 

 

 

 

5

2

 

 

 

LO4

 

 

 

3

 

 

 

 

5

2

 

 

 

* Degree of Contribution: 1 Very Low 2 Low 3 Medium 4 High 5 Very High