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	Prof. BÜLENT EŞİYOK
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi
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 basic concepts of economics, administrative and human sciences. (Bloom 1)		1
2	Evaluate the economic environment and overall sustainability of firms. (Bloom 4)				3

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Relate principles and concepts of economics and finance with other disciplines. (Bloom 4)		1
2	Define principles, concepts, methods and theories related with economics and finance. (Bloom 1)		1

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Interpret the charts and tables related to the field. (Bloom 2)				3

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Evaluate the theoretical models of economic policies which have direct or indirect effects by using the facts and dynamics of the economic system.(Bloom 4)		1
2	Analyze economic and financial reports. ((bloom 4)				3
3	Use basic mathematics, statistics and econometric methods and tools to solve economic and financial problems. (Bloom 3)			2
4	Interpret the operation of current economic, political and social events by using institutional information related with Economics and Finance.(Bloom 2)		1

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Organize economic and financial activities in humanitarian and social terms with adherence to ethics. (Bloom 4).		1

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Develop a critical perspective on national and international economic, political, social, financial and development problems. (bloom 6)		1

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Follow the agenda on economics, politics and social issues and improve himself/ herself. (bloom 6)		1

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Analyze current issues and problems by using the structure and properties of Macro and Microeconomics and variables. (Bloom 4)		1
2	Evaluate the effectiveness of the general economic system and public policies and their effects on markets and basic economic variables.(Bloom 4)		1
3	Analyze the cause and effect relationships between the relevant economic variables. (Bloom 4)			2
4	Evaluate the expected trends and portfolio analyzes in interest and exchange rates within the framework of the general financial system. (Bloom 4)		1

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