Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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BAY106 | FINANCIAL ACCOUNTING II | 2 | 3 | 3 | 6 |
GENERAL INFORMATION |
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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 | |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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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) |
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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 |
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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 |
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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 |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Define basic concepts related with banking, insurance and finance.
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5 | |||||
2 |
Relates the theoretical and practical knowledge in the field to economics, business, law, statistics, accounting and marketing
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5 |
KNOWLEDGE |
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Factual |
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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.
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4 | |||||
2 |
Relate the information and facts in the field with other social sciences such as law, sociology, philosophy and history.
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5 |
SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Explain the planning and implementation process in banking and insurance transactions.
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2 | |||||
2 |
Provide solutions for the problems encountered in banking and insurance transactions.
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4 |
SKILLS |
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Practical |
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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.
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5 | |||||
2 |
By analyzing economic data accurately, manage savings and portfolio investments to minimize financial risks.
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4 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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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.
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5 |
OCCUPATIONAL |
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Learning to Learn |
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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.
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2 | |||||
2 |
Use the computer programs related with field in banking and insurance transactions.
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4 |
OCCUPATIONAL |
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Communication & Social |
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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.
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3 | |||||
2 |
Research on scientific, sectoral developments and innovations related to the field with lifelong learning as a principle.
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5 |
OCCUPATIONAL |
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Occupational and/or Vocational |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Analyze financial data related to his / her field.
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5 | |||||
2 |
Apply knowledge and skills related to his / her field by taking into account his legal, social and ethical responsibilities.
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5 |
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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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 |
Total Workload of the Course Unit | 150 | ||
Workload (h) / 25.5 | 5,9 | ||
ECTS Credits allocated for the Course Unit | 6,0 |