Faculty Of Economıc, Admınıstratıve And Socıal Scıences
Busıness Admınıstratıon ( Englısh )
Course Information
| ACCOUNTING II | |||||
|---|---|---|---|---|---|
| Code | Semester | Theoretical | Practice | National Credit | ECTS Credit |
| Hour / Week | |||||
| MAN204 | Spring | 3 | 0 | 3 | 5 |
| Prerequisites and co-requisites | |
|---|---|
| Language of instruction | English |
| Type | Required |
| Level of Course | Bachelor's |
| Lecturer | Assist. Prof. Dr. Seda TURNACIGİL |
| Mode of Delivery | Face to Face |
| Suggested Subject | |
| Professional practise ( internship ) | None |
| Objectives of the Course | The aim of this course is not only to explain accounting system theoretically, but also to develop accounting skills for application. |
| Contents of the Course | Completion and closing of the accounting cycle, employee benefits, accounting for tax liabilities, short-term debts, long-term debts, equity, income statement, financial statement analysis. |
Learning Outcomes of Course
| # | Learning Outcomes |
|---|---|
| 1 | They have knowledge about basic accounting system. |
| 2 | They can describe the balance sheet and income statement |
| 3 | They can make financial statement analysis and comments. |
| 4 | They have knowledge about adjusting process |
| 5 | They can describe short and long term debts. |
| 6 | They learn income accruals and value added tax. |
Course Syllabus
| # | Subjects | Teaching Methods and Technics |
|---|---|---|
| 1 | Introduction to the LUCA Program | Asynchronous (lms.toros.edu.tr) |
| 2 | company Formation Procedures | Asynchronous (lms.toros.edu.tr) |
| 3 | Assigning employees to the company created and Operations Related to Employees | Asynchronous (lms.toros.edu.tr) |
| 4 | Personnel Operations in LUCA accounting program | Asynchronous (lms.toros.edu.tr) |
| 5 | Client transactions in the LUCA accounting program | Asynchronous (lms.toros.edu.tr) |
| 6 | General Applications | Asynchronous (lms.toros.edu.tr) |
| 7 | General Applications | Asynchronous (lms.toros.edu.tr) |
| 8 | Midterm exam | |
| 9 | receipt and Invoice Transactions in Luca Accounting Program | Asynchronous (lms.toros.edu.tr) |
| 10 | Voucher and Invoice Transactions in LUCA Accounting Program | Asynchronous (lms.toros.edu.tr) |
| 11 | Banking in LUCA Accounting Program | Asynchronous (lms.toros.edu.tr) |
| 12 | Stock Transactions in LUCA Accounting Program | Asynchronous (lms.toros.edu.tr) |
| 13 | Currency Transactions in LUCA Accounting Program | Asynchronous (lms.toros.edu.tr) |
| 14 | Fixed Asset Transactions in LUCA Accounting Program | Asynchronous (lms.toros.edu.tr) |
| 15 | Implications | Asynchronous (lms.toros.edu.tr) |
| 16 | Final Exam |
Course Syllabus
| # | Material / Resources | Information About Resources | Reference / Recommended Resources |
|---|---|---|---|
| 1 | Financial Accounting, Barry Elliot-Jamie Elliot,Pearson 2011 | ||
| 2 | Accounting what the numbers mean, Marshall-Mcmanus-Viele, ninth edition | ||
| 3 | Financial Accounting and its enviroment |
Method of Assessment
| # | Weight | Work Type | Work Title |
|---|---|---|---|
| 1 | 40% | Mid-Term Exam | Mid-Term Exam |
| 2 | 60% | Homework | Homework |
Relationship between Learning Outcomes of Course and Program Outcomes
| # | Learning Outcomes | Program Outcomes | Method of Assessment |
|---|---|---|---|
| 1 | They have knowledge about basic accounting system. | 10 | 1͵2 |
| 2 | They can describe the balance sheet and income statement | 6͵10 | 1͵2 |
| 3 | They can make financial statement analysis and comments. | 6͵10͵11 | 1͵2 |
| 4 | They have knowledge about adjusting process | 6͵10 | 1͵2 |
| 5 | They can describe short and long term debts. | 10 | 1͵2 |
| 6 | They learn income accruals and value added tax. | 10 | 1͵2 |
Work Load Details
| # | Type of Work | Quantity | Time (Hour) | Work Load |
|---|---|---|---|---|
| 1 | Course Duration | 14 | 3 | 42 |
| 2 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 5 | 70 |
| 3 | Presentation and Seminar Preparation | 0 | 0 | 0 |
| 4 | Web Research, Library and Archival Work | 1 | 5 | 5 |
| 5 | Document/Information Listing | 0 | 0 | 0 |
| 6 | Workshop | 0 | 0 | 0 |
| 7 | Preparation for Midterm Exam | 1 | 15 | 15 |
| 8 | Midterm Exam | 1 | 1 | 1 |
| 9 | Quiz | 0 | 0 | 0 |
| 10 | Homework | 0 | 0 | 0 |
| 11 | Midterm Project | 0 | 0 | 0 |
| 12 | Midterm Exercise | 0 | 0 | 0 |
| 13 | Final Project | 0 | 0 | 0 |
| 14 | Final Exercise | 0 | 0 | 0 |
| 15 | Preparation for Final Exam | 1 | 16 | 16 |
| 16 | Final Exam | 1 | 1 | 1 |
| 150 | ||||