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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
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

CONTRIBUTION OF THE COURSE UNIT TO THE PROGRAMME LEARNING OUTCOMES

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
Total Workload of the Course Unit 150
Workload (h) / 25.5 5,9
ECTS Credits allocated for the Course Unit 6,0