COURSE SYLLABUS

ACCOUNTING II

1	Course Title:	ACCOUNTING II
2	Course Code:	IIZ1302
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:	Dr. Ögr. Üyesi ŞÜKRÜ DOKUR
16	Course Lecturers:	Doç.Dr. Orhan BOZKURT
17	Contactinformation of the Course Coordinator:	sukrudokur@uludag.edu.tr Tel: 0224 29 41046
18	Website:
19	Objective of the Course:	To acquaint students with basic concepts on accounting theory and practice in accordance with generally accepted accounting principles and basic accounting concepts- policies. This course is the continuation of General Accounting I course. The aim is to form background knowledge for future accounting courses. At the end of the semester, the students will be able to maket he accounting of financial events in a company that might occur at a certain year and organize income statements and financial statements.
20	Contribution of the Course to Professional Development	Accounts the financial events occurring in the enterprise, and can prepare the financial statements of the enterprise such as balance sheet and income statement.

Learning Outcomes:

1	Students completing this course; Define and categorize accounting, explain for whom and for what accounting produce information, set the importance of accounting for business management ;
2	Explain the quality of active and passive accounts, balance sheet, income statement and cost accounting, their classification, functioning and relationship. ;
3	Explain how basic concepts, principles and hypothesis of accounting direct accounting practices.;
4	Explain the process of accounting in a business and relate general accounting and records with other accounting systems ;
5	Keep record of interm accounts of any company and question these records when necessary and find out the mistakes in accounting and fix them;
6	Do the accounting transactions at the beginning of the year, during the year and at the end of the year; and analyze the financial structure of the company at the at end of the year and the profit/loss relationship.;
7	Determine appropriate accounts from Uniform Accounting Plan and record any financial event or transaction. ;
8	Organize the balance sheet and income statement of any business, and interpret the financial structure of the company by looking at these financial statements.;

22	Course Content:

Week	Theoretical	Practical
1	Deposit and secured transactions
2	Advance payment procedures
3	Pay roll and its accounting
4	Pay roll and its accounting
5	Fixed asset transactions
6	Amortization and accounting in fixed assets
7	Commercial debts
8	LESSON REPEATING
9	Equity capital accounts s
10	Income- expense accounts and closing cost accounts and setting up activity results ( profit/loss at the end of the term)
11	Speciality accounts and transactions
12	Practice
13	Practice
14	Practice

23	Textbooks, References and/or Other Materials:	Karabınar, Selahattin (2007), Muhasebe Öğrenmek İsteyenler İçin Genel Muhasebe, Sakarya Yayıncılık, Sakarya SEVİLENGÜL, Orhan (2010), Genel Muhasebe, Gazi Kitabevi, 16.Baskı, Ankara LAZOL, İbrahim, Genel Muhasebe, Ekin Kitabevi, Bursa
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	Online multiple-choice/ online written exam/ 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