COURSE SYLLABUS

ACCOUNTING II

1	Course Title:	ACCOUNTING II
2	Course Code:	ISL1202
3	Type of Course:	Compulsory
4	Level of Course:	First Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Ümit Gücenme Gençoğlu
16	Course Lecturers:	Prof.Dr. Ümit GÜCENME GENÇOĞLU Prof.Dr. Aylin POROY ARSOY Prof.Dr. Ali ILDIR Prof.Dr. Sait Y. KAYGUSUZ Prof.Dr. Melek EKER Doç.Dr. Yasemin ERTAN Doç.Dr. Elif YÜCEL Dr.Öğr. Üyesi Fikri PALA
17	Contactinformation of the Course Coordinator:	umitgucenme@uludag.edu.tr 0224 294 10 47 Uludağ Üniversitesi İİBF İşletme Bölümü Görükle Bursa
18	Website:
19	Objective of the Course:	Developing students in recording and reporting financial information according to basic accounting principles and Uniform Accounting System, Brief introduction of the innovations brought by the accounting standards applied in our country
20	Contribution of the Course to Professional Development	To learn book records and recognize financial statements using the accounting technique, which is the language of businesses

Learning Outcomes:

1	Learning the records to be made during the period in order to prepare the balance sheet and income statement;
2	Learning the rules about recording and reporting of liquid assets ;
3	Learning the rules regarding the registration and reporting of receivables and debts;
4	Learning the rules regarding the registration and reporting of fixed assets;
5	Understanding of equity items, profit and their importance ;
6	Learning the rules regarding the recording and reporting of the company's income and expenses;
7	Recognition of the balance sheet and income statement prepared according to the Uniform Accounting System;

22	Course Content:

Week	Theoretical	Practical
1	Operation of liquid assets accounts, checks received and issued
2	Registration and reporting of foreign currencies and accounts linked to foreign currencies
3	Stocks, bonds and other securities
4	Recording and reporting of short and long-term securities
5	Recording and reporting of short and long term trade and other receivables
6	Definition of bond and policy, recording and reporting of transactions related to receivables with notes and rediscount
7	Doubtful receivables and rediscount transactions, reporting of receivables
8	Registration and reporting of tangible and intangible assets
9	The calculation of depreciation by our tax legislation and Turkey Accounting Standards, recording and reporting
10	Operation of foreign resource accounts, trade and other debts
11	Operation of financial debt accounts, bank loans and debt instruments issued, registration and reporting
12	Operation, registration and reporting of equity accounts
13	Operation, registration and reporting of income and expense accounts
14	Reflection system in Uniform Chart of Accounts, calculation of income-expense result, preparation of balance sheet and income statement

23	Textbooks, References and/or Other Materials:	Ümit Gücenme Gençoğlu (2017), Genel Muhasebe, Alfa Aktüel, Bursa. Şükrü Dokur- Sait Kaygusuz (2009), Finansal Muhasebe.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Face to face/online multiple choice/written exam
Information

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High