International Trade and Logistic

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)	-
Instructor Assistant(s)	-

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	To have current, theoretical and practical knowledge about International Trade and Logistics and to be able to use them in academic and professional contexts.	1
P2	To be able to conduct scientific research in the field of International Trade and Logistics, including problem identification, data collection, analysis and reporting processes, and to be able to transfer the findings in written and oral form.	1
P3	To be able to make evaluations and express opinions on economic, administrative, financial and commercial issues.	5
P4	Monitor and evaluate the micro and macro actors involved in International Trade and Logistics processes, their activities, and their relationships and interactions with each other and with actors in other systems.	1
P5	Ability to work in coordination with different disciplines and cultures.	1
P6	To be able to plan and manage individual studies related to International Trade and Logistics and to take responsibility in group studies.	1
P7	To be able to follow the theoretical and practical developments in issues related to International Trade and Logistics and to update their knowledge and skills in these matters.	1
P8	To be able to access different information sources and make quantitative and qualitative analyzes by using software related to the field of international trade and logistics.	1
P9	To be able to have the competence to conduct market and marketing research.	1
P10	To follow the developments in the field of international trade and logistics in Turkish and English.	1
P11	To be able to provide the necessary technical and social communication in Turkish and English with individual and institutional actors involved in international trade and logistics processes.	1
P12	Ability to act with professional responsibility awareness and make fair, transparent and ethical decisions in international trade and logistics processes by adhering to ethical principles in accordance with international trade, logistics and customs legislation.	5
P13	Being aware of the global and local economic, social, legal and environmental consequences of field practices and the responsibilities that these consequences impose on oneself and other actors in the field.	1
P14	To be able to have strategic management skills to make suggestions on issues such as goals, objectives, mission, vision, target market, positioning, business portfolio design, market and marketing performance measurement related to the organization and to make medium and long-term plans related to these suggestions.	4

Upon the successful completion of this course, students will be able to:
No	Learning Outcomes	Outcome Relationship	Measurement Method **
O1		P.3.9	7
O2	Students gain the competence to evaluate business activities from economic, administrative, financial and commercial perspectives by using basic accounting concepts and to report these evaluations.	P.3.1	7
O3	By understanding accounting ethical principles, students gain the ability to recognize and solve moral problems they may encounter in business activities.	P.12.1	7
O4	Students develop the competence to manage financial reporting processes and take responsibility in these processes by adhering to the principles of honesty, transparency and accountability in accounting practices.	P.12.1	7
O5	Students gain the competence to analyze the goals, objectives, mission and vision of the organization and develop strategic suggestions by using accounting data in the process of determining business strategies and goals.	P.14.1	7
O6	Using accounting information, students develop the ability to determine the target market of the business, design positioning strategies, manage business portfolio and measure marketing performance, and gain the competence to make medium and long-term planning in these processes.	P.14.1	7
** 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)	1	15	15
Midterms	1	45	45
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	45	45
Other	0	0	0
Total Work Load:			147
Total Work Load / 30			4,90
Course ECTS Credits:			5

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

#	Learning Outcomes	P3	P12	P14
O1	Students gain the competence to evaluate business activities from economic, administrative, financial and commercial perspectives by using basic accounting concepts and to report these evaluations.	5	-	-
O2	Sayısal verileri ve mali tabloları analiz ederek eğilimleri, kalıpları ve ilişkileri belirleyebilecek ve iş dünyasında karar alma süreçlerine yönelik çıkarımları yorumlayabili	5	-	-
O3	By understanding accounting ethical principles, students gain the ability to recognize and solve moral problems they may encounter in business activities.	-	5	-
O4	Students develop the competence to manage financial reporting processes and take responsibility in these processes by adhering to the principles of honesty, transparency and accountability in accounting practices.	-	5	-
O5	Students gain the competence to analyze the goals, objectives, mission and vision of the organization and develop strategic suggestions by using accounting data in the process of determining business strategies and goals.	-	-	5
O6	Using accounting information, students develop the ability to determine the target market of the business, design positioning strategies, manage business portfolio and measure marketing performance, and gain the competence to make medium and long-term planning in these processes.	-	-	5