Ders Bilgileri

GENERAL ACCOUNTING II
Kodu	Dönemi	Teori	Uygulama	Ulusal Kredisi	AKTS Kredisi
		Saat / Hafta
İBY110	Spring	2	2	3	5

Ön Koşulu Olan Ders( ler )	None
Dili	en
Türü	Required
Seviyesi	Bachelor's
Öğretim Elemanı( ları )	Instructer A.Hakan MUTLUAY
Öğretim Sistemi	Face to Face
Önerilen Hususlar	None
Staj Durumu	None
Amacı	Understanding final period transactions.
İçeriği	Recognizes final-period transactions, end of month adjusting entries (tax stoppages, payrolling), inventory and valuation, preparing financial tables.

Dersin Öğrenim Çıktıları

#	Öğrenim Çıktıları
1	Recognizes and explains the importance of end of year records
2	Recognizes active, passive, cost and revenue accounts
3	Recognizes the results of accounting system and records
4	Records obligations of a company and corrects errors
5	Adjust beginning term and end term entries
6	Accounting a transaction using a uniform accounting system
7	Identify end-term transactions
8	Prepares balance sheets, income statements, footnotes

Haftalık Ayrıntılı Ders İçeriği

#	Konular	Öğretim Yöntem ve Teknikleri
1	Final-period transactions	Lectures, application
2	End of month adjusting entries (value added tax)	Lectures, application
3	End of month adjusting entries (tax stoppages, payrolling)	Lectures, application
4	End of month adjusting entries (depreciations)	Lectures, application
5	Inventory and valuation	Lectures, application
6	Inventory and valuation	Lectures, application
7	Inventory and valuation	Lectures, application
8	Mid-Term	Written examination
9	Inventory and valuation	Lectures, application
10	Inventory and valuation	Lectures, application
11	Inventory and valuation	Lectures, application
12	Preparing financial tables	Lectures, application
13	Preparing financial tables	Lectures, application
14	Application	Lectures, application
15	Application	Lectures, application
16	Final Exam	Written examination

Resources

#	Malzeme / Kaynak Adı	Kaynak Hakkında Bilgi	Referans / Önerilen Kaynak
1	Dönem Sonu Muhasebe İşlemleri, M.Ali Feyiz

Ölçme ve Değerlendirme Sistemi

#	Ağırlık	Çalışma Türü	Çalışma Adı
1	0.4	1	1. Mid-Term Exam
2	0.6	5	Final Exam

Dersin Öğrenim Çıktıları ve Program Yeterlilikleri ile İlişkileri

#	Öğrenim Çıktıları	Program Çıktıları	Ölçme ve Değerlendirme
1	Recognizes and explains the importance of end of year records	6͵7	1
2	Recognizes active, passive, cost and revenue accounts	6͵7	1
3	Recognizes the results of accounting system and records	6͵7	1
4	Records obligations of a company and corrects errors	6͵7	1
5	Adjust beginning term and end term entries	6͵7	1
6	Accounting a transaction using a uniform accounting system	6͵7	1
7	Identify end-term transactions	6͵7	1
8	Prepares balance sheets, income statements, footnotes	1͵3͵6͵7	1

Not: Ölçme ve Değerlendirme sütununda belirtilen sayılar, bir üstte bulunan Ölçme ve Değerlerndirme Sistemi başlıklı tabloda belirtilen çalışmaları işaret etmektedir.

İş Yükü Detayları

#	Etkinlik	Adet	Süre (Saat)	İş Yükü
0	Course Duration	14	4	56
1	Course Duration Except Class (Preliminary Study, Enhancement)	14	2	28
2	Presentation and Seminar Preparation	0	0	0
3	Web Research, Library and Archival Work	14	1	14
4	Document/Information Listing	0	0	0
5	Workshop	0	0	0
6	Preparation for Midterm Exam	1	3	3
7	Midterm Exam	1	1	1
8	Quiz	0	0	0
9	Homework	0	0	0
10	Midterm Project	0	0	0
11	Midterm Exercise	0	0	0
12	Final Project	0	0	0
13	Final Exercise	0	0	0
14	Preparation for Final Exam	1	2	2
15	Final Exam	1	1	1
				105