FINANCIAL ACCOUNTING II PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ISL104	FINANCIAL ACCOUNTING II	2	3	3	5

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	, TYY: + , EQF-LLL: , QF-EHEA:
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	The course improves conceptual and mathematical abilities required for students to analyze account characters and operation of uniform accounting system.
Contents of the Course Unit:	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.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
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

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
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	-

SOURCE MATERIALS & RECOMMENDED READING
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

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	He/she has the advanced theoretical and practical knowledge supported by books including main and current knowledge on Health Care Management's field, practical tools, multimedia educational tools and other supported resources.	0

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she has the knowledge to attain scientific information, track current literature, evaluate and execute datas about Health Care Management.	0

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can interpret and evaluate scientifically proven datas by using his/her advanced knowledge and skills on Health Care Management, he/she can identify the problems, analyze them, and solve them with the aid of researches and evidences based his/her professional ethical norms, by sharing the knowledge and being an excellent member of a team.				3

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	e/she can train individuals, families and society by using his/her advanced theoretical and practical knowledge on Health Care Management studies.	0

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can perform a study independently and take responsibility bycooperating with other groups of professions via using his/her advanced knowledge on Health Care Management.	0

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can evaluatecritically the advanced knowledge and skills on Health Care Management.	0

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can inform people and institutions relevant to Health Care Management by citing his/her suggestions about solutions both written and orally, and he/she can listen the requests and expectancies of those contacts.	0

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	He/she can gather, interpret, and execute information about Health Care Management field, and cooperate with people from other relevant disciplines in order to announce the information gathered by paying attention to social, cultural and ethical norms.	0

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	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