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Course Details
KTO KARATAY UNIVERSITY
İktisadi, İdari ve Sosyal Bilimler Fakültesi
Programme of Islamic Economics and Finance
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 -
Instructor(s) Assoc. Prof. Aynur AKPINAR
Instructor Assistant(s) -
Course Instructor(s)
Name and Surname Room E-Mail Address Internal Meeting Hours
Assoc. Prof. Aynur AKPINAR C-209 [email protected] 7644
Course Content
Basic Concepts and Accounting System, Balance Sheet Accounts, Income Statement Accounts, Basic Concepts Related to 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 X
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 İslam İktisadı ve Finans alanında kuramsal ve uygulamalı bilgilere sahip olma, sahip olduğu bilgileri kullanabilme 1
P2 İslam İktisadı ve Finans alanında edindiği bilgi, beceri ve yetkinlikleri kullanarak meseleleri tanımlama, veri toplama, değerlendirme, analiz etme, yorumlama ve çözüm önerisi geliştirebilme 1
P3 İslam İktisadı ve Finans alanıyla ilgili farklı bilgi kaynaklarına erişip sayısal analiz ve araştırma yapabilme 1
P4 Disiplin içi, çok disiplinli veya çok kültürlü gruplarda ve bireysel çalışabilme 2
P5 Ahlaki değerler ve mesleki sorumluluk bilinci ile hareket edebilme 2
P6 Alan uygulamalarının, evrensel ve toplumsal etkileri ile hukuki sonuçlarını bilme 2
P7 Öğrenim dilinde yazılı ve sözlü iletişim kurabilme, en az bir yabancı dil bilgisine sahip olabilme 3
Course Learning Outcomes
Upon the successful completion of this course, students will be able to:
No Learning Outcomes Outcome Relationship Measurement Method **
O1 Evaluates and classifies collected data using appropriate methods. P.2.3 1
O2 Shares research results in the form of scientific articles, reports, and presentations. P.3.6 1
O3 Conducts joint studies with experts from various disciplines such as economics, finance, and law. P.4.2 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
Evaluation Method and Passing Criteria
In-Term Studies Quantity Percentage
Attendance - -
Course Specific Internship (If Any) - -
Homework - -
Presentation - -
Projects - -
Midterms 1 40 (%)
Final Exam 1 60 (%)
Total 100 (%)
ECTS / Working Load Table
Quantity Duration Total Work Load
Course Week Number and Time 14 3 42
Out-of-Class Study Time (Pre-study, Library, Reinforcement) 14 2 28
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 50 50
Other 0 0 0
Total Work Load: 150
Total Work Load / 30 5
Course ECTS Credits: 5
Course - Learning Outcomes Matrix
Relationship Levels
Lowest Low Medium High Highest
1 2 3 4 5
# Learning Outcomes P2 P3 P4
O1 Evaluates and classifies collected data using appropriate methods. 3 5 2
O2 Shares research results in the form of scientific articles, reports, and presentations. 2 3 4
O3 Conducts joint studies with experts from various disciplines such as economics, finance, and law. 4 4 4