FINANCIAL ACCOUNTING II PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
BAY106	FINANCIAL ACCOUNTING II	2	3	3	6

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assoc.Prof. HAKAN ÖZCAN
Instructor(s) of the Course Unit	Assoc.Prof. MUSTAFA ÇANAKÇIOĞLU
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	This course aims to introduce knowledge and skills about operation of accounts on the source side and adjusting process
Contents of the Course Unit:	Content of the course includes the subjects as in financial liabilities, trade liabilities, other liabilities, wage, loan transactions, term selective accounts, capital transactions and adjusting process

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Apply calculation of wages and accounting transactions
Distinguish the difference between short-term sources and long-term sources
Analyze the accounts in the capital-owning class
Apply adjusting process

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	-	Financial Liabilities	Lecture & Discussion & Case Methods, Interactive Web Tools
2	Reading the related subjects in the indicated resources, putting into practice	Trade Liabilities	Lecture & Discussion & Case Methods, Interactive Web Tools
3	Reading the related subjects in the indicated resources, putting into practice	Other Liabilities	Lecture & Discussion & Case Methods, Interactive Web Tools
4	Reading the related subjects in the indicated resources, putting into practice	Received Order Advances	Lecture & Discussion & Case Methods, Interactive Web Tools
5	Reading the related subjects in the indicated resources, putting into practice	Taxes and Funds Payables and Wage Accountings	Lecture & Discussion & Case Methods, Interactive Web Tools
6	Reading the related subjects in the indicated resources, putting into practice	Term Selective Accounts (Income Relating to Future Periods and Expense Accruals	Lecture & Discussion & Case Methods, Interactive Web Tools
7	Reading the related subjects in the indicated resources, putting into practice	Bond Processes	Lecture & Discussion & Case Methods, Interactive Web Tools
8	-	MID-TERM EXAM	-
9	Reading the related subjects in the indicated resources, putting into practice	Review of Lecture	Lecture & Discussion & Case Methods, Interactive Web Tools
10	Reading the related subjects in the indicated resources, putting into practice	Issued Capital Processes	Lecture & Discussion & Case Methods, Interactive Web Tools
11	Reading the related subjects in the indicated resources, putting into practice	Capital Reserves	Lecture & Discussion & Case Methods, Interactive Web Tools
12	Reading the related subjects in the indicated resources, putting into practice	Profit Reserves	Lecture & Discussion & Case Methods, Interactive Web Tools
13	Reading the related subjects in the indicated resources, putting into practice	Period-End Processes	Lecture & Discussion & Case Methods, Interactive Web Tools
14	Reading the related subjects in the indicated resources, putting into practice	Liquidation Processes	Lecture & Discussion & Case Methods, Interactive Web Tools
15	Reading the related subjects in the indicated resources, putting into practice	Period-End Financial Statement Processes	Lecture & Discussion & Case Methods, Interactive Web Tools
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
SEVILENGUL, O. (2016), Genel Muhasebe, Gazi Bookstore, 18th Edition, Ankara
SEVILENGUL, O. (2013) Cozumlu Muhasebe Problemleri, Gazi Bookstore
FEYIZ, M.A (2013), Genel Muhasebe, Ekin Publications, 10th Edition
UYSAL, T. Senlik, M. (2013), Genel Muhasebe, Seckin Publications,5th Edition
HARRISON, W., T. (2014), Financial Accounting:International financial reporting standards, Boston Pearson Education Inc.,

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Define basic concepts related with banking, insurance and finance						5
2	Relates the theoretical and practical knowledge in the field to economics, business, law, statistics, accounting and marketing						5

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Relate banking and insurance applications to financial theories, mathematical and statistical methods.					4
2	Relate the information and facts in the field with other social sciences such as law, sociology, philosophy and history.						5

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explain the planning and implementation process in banking and insurance transactions.			2
2	Provide solutions for the problems encountered in banking and insurance transactions.					4

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Use theoretical and practical knowledge in the field of banking and insurance transactions.						5
2	By analyzing economic data accurately, manage savings and portfolio investments to minimize financial risks.					4

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/She works as a leader or a team member in a teamwork from the planning of the banking transactions to the implementation and performs the task assigned to them within the team.						5

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Gain the basic knowledge necessary for the planning process of banking and insurance activities and human resources performance management.			2
2	Use the computer programs related with field in banking and insurance transactions.					4

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Cooperate to bring innovative ideas to the stakeholders in the sector using banking insurance-related databases, information and communication technologies.				3
2	Research on scientific, sectoral developments and innovations related to the field with lifelong learning as a principle.						5

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Analyze financial data related to his / her field.						5
2	Apply knowledge and skills related to his / her field by taking into account his legal, social and ethical responsibilities.						5

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	2	28
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	5	2	10
Assignment (Homework)	6	4	24
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	5	2	10
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	5	5	25
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	3	3	9
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	54	0	150