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Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Insurance and Social Security
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) Assoc. Prof. Aynur AKPINAR
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 X
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses
Relationships between Course Learning Outcomes and Program Outcomes
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Program Learning Outcomes Level
P1 To master the main theories and terminology of Insurance and Social Security, and to learn the legal and legislative aspects of the field at a level to apply them, 1
P2 Ability to identify, define and solve problems that may arise in the fields of Insurance and Social Security; use, evaluate and apply appropriate qualitative and quantitative techniques for solution-oriented decisions, 1
P3 Learning and understanding the basic concepts of business administration; mastering the theoretical and practical developments related to the disciplines of management, marketing, production, accounting, finance, etc., which are the basic functions of the business, and using the acquired knowledge in a professional context. 5
P4 To be able to analyze the strategic, tactical and operational processes of institutions and businesses in the field of Insurance and Social Security; to have the knowledge and skills to interpret and report sector data at national and international level and to assume managerial responsibility in this field, 5
P5 To be able to combine different disciplines and field knowledge and to be able to conduct professional, social and scientific researches and to be able to transfer the findings in written and oral form, 5
P6 Communicating effectively in professional and social environments; using oral and written expression skills appropriately and accurately, 1
P7 To be able to plan and manage individual studies and take responsibility in group studies by acting with commitment to professional and ethical principles. 1
P8 To have knowledge about management information systems and informatics applications used in various fields of business and to have the ability to use software and technologies used in the field effectively 5
P9 To comprehend the theoretical and practical knowledge of basic processes in the fields of insurance and private pension; to have professional skills and competencies in areas such as management of social insurance funds, technical operations specific to insurance branches and marketing of services 3
P10 To have the ability to design innovative solutions and applications by establishing relationships between different disciplines, developing lifelong learning awareness and interpreting current approaches 4
Course Learning Outcomes
Upon the successful completion of this course, students will be able to:
No Learning Outcomes Outcome Relationship Measurement Method **
O1 P.3.4 1
** Written Exam: 1, Oral Exam: 2, Homework: 3, Lab./Exam: 4, Seminar/Presentation: 5, Term Paper: 6, Application: 7
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
Evaluation Method and Passing Criteria
In-Term Studies Quantity Percentage
Attendance - -
Practice - -
Field Study - -
Course Specific Internship (If Any) - -
Homework - -
Presentation - -
Projects - -
Seminar - -
Quiz - -
Listening - -
Midterms - -
Final Exam - -
Total 0 (%)
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
Course - Learning Outcomes Matrix
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Learning Outcomes P3
O1 Muhasebe ve finansal alanlarda çözümleme yapabilecek teknikleri öğrenir, kavrar, uygular ve analiz eder. 5