GENEL MUHASEBE II DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
ISL104	GENEL MUHASEBE II	2	3	3	7

DERS BİLGİLERİ
Dersin Öğretim Dili :	Türkçe
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Assist.Prof. ÇAĞLA TUĞBERK ARIKER
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi	Dr.Öğr.Üyesi MEHMET ŞİRİN YAKUT
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	The course improves conceptual and mathematical abilities required for students to analyze account characters and operation of uniform accounting system.
İçerik:	Basic accounting applications will be discussed within the frame of basic information on accounting, importance of accounting in establishments, parties on accounting, basic balance sheet equation, income statement items and uniform accounting system.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Identify receivable items and classify tangible and intangible assets
Reviews short-term and long-term debt
Applies Company Income Statement
Classifies tangible and intangible assets
Calculates depreciation
Applies dividends and stock splits

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	Reading of the relevant chapter of the course book.	General Revision (General Revision on the subjects of the first term)	Lecturing/Sample Solution
2	Reading of the relevant chapter of the course book.	General Revision Continues(General Revision on the subjects of the first term)	Lecturing/Sample Solution
3	Reading of the relevant chapter of the course book.	What are tangible fixed assets? What is Amortisement? How to amortise. What are Amortisement Methods?	Lecturing/Sample Solution
4	Reading of the relevant chapter of the course book.	Disposing tangible fixed assets; natural resources and How to amortise for intangible fixed assets?	Lecturing/Sample Solution
5	Reading of the relevant chapter of the course book.	What are short-term debts and long-term debts? How to calculate the interest. What are conditional obligations?	Lecturing/Sample Solution
6	Reading of the relevant chapter of the course book.	What is the time value of the money? What is effective interest management? Recognition of this types of transactions	Lecturing/Sample Solution
7	Reading of the relevant chapter of the course book.	What is a Bond? How are they priced? Recognition of bills and bono.	Lecturing/Sample Solution
8	-	MID-TERM EXAM	-
8	-	MID-TERM EXAM	-
9	Reading of the relevant chapter of the course book.	What is a joint stock company? A general view to joint stock company; printing stock certificate and recognition of these transactions	-
10	Reading of the relevant chapter of the course book.	What is retained earnings? How does it appear in the financial statements? How will the dividend distribution be accounted for?	Lecturing/Sample Solution
11	Reading of the relevant chapter of the course book.	Recognition of profit shares distributes as stock certificates; Recognition of treasury bond	Lecturing/Sample Solution
12	Reading of the relevant chapter of the course book.	Preparing income statement for joint stock companies; Preparing undistributed profit statement; What is comprehensive income? How is a comprehensive income statement prepared?	Lecturing/Sample Solution
13	Reading of the relevant chapter of the course book.	Cash Flow Statement; What is its significance? How is the distinguishing made between operating activities, investment activities and financing activities? What is indirect method? How is a cash flow statement prepared in indirect method?	Lecturing/Sample Solution
14	Reading of the relevant chapter of the course book.	How to prepare a cash flow statement according to the indirect method?	Lecturing/Sample Solution
15	Reviewing the examples given in the course	How to prepare cash flow statement by direct method?	Practice on questions and their solutions
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia.
Henderson, S., Peirson, G., Herbohn, K., & Howieson, B. (2015). Issues in financial accounting. Pearson Higher Education AU.
Auderis, H.,& Annand, D. (2014). Introduction to Financial Accounting, Valley Educational Services, Canada
BAYAZITLI, E., Celik, O., Gurdal, K., (2017), Genel Muhasebe, Siyasal Bookstore; Ankara
Sevilengül, O. (2011), Genel Muhasebe, Gazi Kitabevi, 16. Baskı, Ankara

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Define the theories, concepts and principles of the basic and sub-fields of business.						5
2	Explain business functions and processes based on current scientific sources.			2

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Relate internationally valid business cases with the theories and concepts of other social sciences.			2

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Explain the current events and facts in his / her field analytically and systematically based on advanced knowledge and skills he / she has.					4

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Use the theoretical and factual knowledge in business for occupational practices.			2
2	Solve individual and organizational problems in business life.		1
3	Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.		1

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Plan research and work using knowledge and skills gained in the field of business.			2
2	Organize the activities for organizational goals and purposes independently.			2

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Criticize advanced knowledge and skills in the field with a critical approach.				3
2	Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.	0

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Express his/her knowledge, thoughts and solutions on business to related stakeholders in written and verbal ways.		1
2	Use the information and communication technology software and equipment required for business.	0

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Apply the social, scientific, cultural and ethical values at the stages of the collection of data, their implementation, interpretation and announcement of results in the field of business.	0
2	Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.	0

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	2	28
Land Surveying	0	0	0
Group Work	14	3	42
Laboratory	0	0	0
Reading	10	3	30
Assignment (Homework)	8	2	16
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	10	10
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	10	10
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	64	0	180