International Trade and Logistic
Course Details

KTO KARATAY UNIVERSITY
Faculty of Economics and Administrative Sciences
Programme of International Trade and Logistic
Course Details
Faculty of Economics and Administrative Sciences
Programme of International Trade and Logistic
Course Details

| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| 99700009 | Accounting II | 1 | Spring | 2 | 3+0+0 | 5 | 5 |
| Course Type | Compulsory |
| Course Cycle | Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6) |
| Course Language | Turkish |
| Methods and Techniques | - |
| Mode of Delivery | Face to Face |
| Prerequisites | - |
| Coordinator | Assoc. Prof. Aynur AKPINAR |
| Instructor(s) | - |
| Instructor Assistant(s) | - |
Course Content
Basic Concepts and Accounting System, Balance Sheet Accounts, Income Statement Accounts, Basic Concepts About Inventory Transactions, Non-Accounting and In-Accounting Inventory Studies (Balance Sheet and Income Statement Accounts)
Objectives of the Course
It is aimed to understand the basic concepts of accounting, problem solving with the principles of accounting principles and standards, arrangement of balance sheet and income table, balance sheet and income table items in terms of external users.
Contribution of the Course to Field Teaching
| Basic Vocational Courses | |
| Specialization / Field Courses | |
| Support Courses | |
| Transferable Skills Courses | |
| Humanities, Communication and Management Skills Courses |
Weekly Detailed Course Contents
| Week | Topics |
|---|---|
| 1 | Inventory calculation and inventory valuation methods |
| 2 | Expenses and income accruals for the coming months |
| 3 | Other current assets accounts |
| 4 | Accounts of tangible fixed assets |
| 5 | Depreciation calculation and methods |
| 6 | Intangible asset accounts |
| 7 | Financial liabilities accounts |
| 8 | Trade payables accounts |
| 9 | Other accounts payable |
| 10 | Taxes and other liabilities payable |
| 11 | Debt and expense provisions, income and expense accruals for the coming months |
| 12 | Equity accounts |
| 13 | Income and expense accounts |
| 14 | Creating a layout, creating an income statement and a balance sheet |
Textbook or Material
| Resources | Genel Muhasebe Problemleri, Siyasal Kitabevi, Prof. Dr. Ercan Bayazıtlı 2009 |
| Genel Muhasebe Problemleri, Siyasal Kitabevi, Prof. Dr. Ercan Bayazıtlı 2009 | |
| Genel Muhasebe Problemleri, Siyasal Kitabevi, Prof. Dr. Ercan Bayazıtlı 2009 | |
| Genel Muhasebe Problemleri, Siyasal Kitabevi, Prof. Dr. Ercan Bayazıtlı 2009 |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 0 | 0 | 0 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 0 | 0 | 0 |
| Midterms | 0 | 0 | 0 |
| Quiz | 0 | 0 | 0 |
| Homework | 0 | 0 | 0 |
| Practice | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Project | 0 | 0 | 0 |
| Workshop | 0 | 0 | 0 |
| Presentation/Seminar Preparation | 0 | 0 | 0 |
| Fieldwork | 0 | 0 | 0 |
| Final Exam | 0 | 0 | 0 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 0 | ||
| Total Work Load / 30 | 0 | ||
| Course ECTS Credits: | 0 | ||
