Business Administration

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	-
Instructor(s)	Assoc. Prof. Aynur AKPINAR
Instructor Assistant(s)	-

Name and Surname	Room	E-Mail Address	Internal	Meeting Hours
Assoc. Prof. Aynur AKPINAR	C-209	[email protected]	7644

Basic Vocational Courses	X
Specialization / Field Courses
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses

Relationship Levels
Lowest	Low	Medium	High	Highest
1	2	3	4	5

#	Program Learning Outcomes	Level
P1	1) To have advanced theoretical and / or practical knowledge and skills related to the basic functions of businesses (management and organisation, accounting and finance, production management and marketing).	5
P2	2) Identify, analyse and evaluate the current and potential problems of businesses by thinking critically and develop alternative solutions by using scientific methods.	3
P3	3) Organises and implements projects and activities for the social environment in line with regional and economic development goals with a sense of social responsibility.	1
P4	4) Act with innovative and creative thinking when establishing a new business and can perform basic activities such as risk taking, finding resources, making market analysis, preparing a business plan for the sustainability of the business.	1
P5	5) Can research and analyse information related to the field of business administration and can set operational, tactical and strategic goals according to the results obtained.	3
P6	6) With the awareness that the learning process continues throughout life, can follow scientific and technological developments related to businesses and can critically evaluate and apply them for their own organisation.	1
P7	7) Can work effectively in interdisciplinary work or multicultural teams, take responsibility, take initiative, transfer information to teammates, work for common goals by cooperating with team members.	1
P8	8) To be able to establish effective written and oral communication with colleagues and all internal and external stakeholders of businesses, in the language of learning and at least one foreign language, and to be able to conduct relations.	1
P9	9) Applies the activities carried out in the field of business administration in line with the awareness of professional ethics, social responsibility, universal and cultural values	1
P10	10) To be able to evaluate the social and legal consequences of the applications related to all the basic functions of businesses.	1
P11	11) Can effectively use, report and interpret the information systems needed in the field of business administration.	1
P12	İşletme uygulamalarını değerlendirerek, mevcut uygulamaların sürekli iyileştirilmesi için alanında yetkin ve yeterli sayıda çalışan istihdam edilmesini, eğitilmesini ve işe devam etmelerini sağlar.	1

Upon the successful completion of this course, students will be able to:
No	Learning Outcomes	Outcome Relationship	Measurement Method **
O1	Learns that the changes in the legislation taken into account in the accounting transactions in the business should be followed and the effect of different accounting policies on the financial statements.	P.1.34	1
O2	To be able to prepare financial statements by making adjusting entries and closing entries in a commercial enterprise based on generally accepted accounting principles.	P.1.35	1
O3	To be able to make the necessary accounting records in a commercial enterprise during the period, to create the period-end trial balance by using the existing general ledger accounts, to calculate the profit for the period by organizing the income statement.	P.1.36	1
O4	Analyze which accounts should be used to record the events that produce financial results that need to be accounted for in the commercial enterprise.	P.2.35	1
O5	Can prepare the income statement and balance sheet by using the trial balances at the end of the period.	P.5.31	1
O6	To be able to compare and evaluate the information in the accounts in different business balance sheets and income statements.	P.5.32	1
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7

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

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

In-Term Studies	Quantity	Percentage
Attendance	-	-
Laboratory	-	-
Practice	-	-
Field Study	-	-
Course Specific Internship (If Any)	-	-
Homework	-	-
Presentation	-	-
Projects	-	-
Seminar	-	-
Quiz	-	-
Listening	-	-
Midterms	1	40 (%)
Final Exam	1	60 (%)
Total		100 (%)

	Quantity	Duration	Total Work Load
Course Week Number and Time	14	3	42
Out-of-Class Study Time (Pre-study, Library, Reinforcement)	14	3	42
Midterms	1	30	30
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	1	30	30
Other	0	0	0
Total Work Load:			144
Total Work Load / 30			4,80
Course ECTS Credits:			5

Relationship Levels
Lowest	Low	Medium	High	Highest
1	2	3	4	5

#	Learning Outcomes	P1	P2	P5
O1	Learns that the changes in the legislation taken into account in the accounting transactions in the business should be followed and the effect of different accounting policies on the financial statements.	-	-	-
O2	To be able to prepare financial statements by making adjusting entries and closing entries in a commercial enterprise based on generally accepted accounting principles.	-	-	-
O3	To be able to make the necessary accounting records in a commercial enterprise during the period, to create the period-end trial balance by using the existing general ledger accounts, to calculate the profit for the period by organizing the income statement.	-	-	-
O4	Analyze which accounts should be used to record the events that produce financial results that need to be accounted for in the commercial enterprise.	-	-	-
O5	Can prepare the income statement and balance sheet by using the trial balances at the end of the period.	-	-	-
O6	To be able to compare and evaluate the information in the accounts in different business balance sheets and income statements.	-	-	-