COURSE SYLLABUS

ACCOUNTING PRACTICE-II

1	Course Title:	ACCOUNTING PRACTICE-II
2	Course Code:	MVUS032
3	Type of Course:	Optional
4	Level of Course:	Short Cycle
5	Year of Study:	2
6	Semester:	4
7	ECTS Credits Allocated:	3
8	Theoretical (hour/week):	1
9	Practice (hour/week) :	2
10	Laboratory (hour/week) :	0
11	Prerequisites:
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Dr. Ögr. Üyesi MELTEM ALTIN
16	Course Lecturers:	MYO'ların Yönetim Kurullarının görevlendirdiği öğretim elemanları
17	Contactinformation of the Course Coordinator:	Öğr. Gör. Dr. Meltem Altın meltemaltin@uludag.edu.tr B.U.Ü. Orhaneli MYO 0(224)294 26 86
18	Website:
19	Objective of the Course:	Learning the types of financial statements, the preparation process, and gaining knowledge in the preparation of the balance sheet, income statement, and supplementary financial statements
20	Contribution of the Course to Professional Development	Developing skills in the preparation, interpretation, and evaluation of financial statements in assessing business performance

Learning Outcomes:

1	Gaining knowledge of the types and structures of financial statements;
2	Acquiring knowledge of the principles and rules governing financial statements;
3	Being able to prepare the balance sheet and income statement;
4	Being able to prepare supplementary financial statements;

22	Course Content:

Week	Theoretical	Practical
1	Reporting in accounting, types and structures of financial statements	Accounting examples and applications
2	Principles and rules of the balance sheet and income statement	Accounting examples and applications
3	The concept and applications of period-adjusting accounts	Accounting examples and applications
4	Calculating net profit and loss for the period (concepts of commercial profit and taxable profit)	Accounting examples and applications
5	Cost accounting with the 7/A and 7/B options	Accounting examples and applications
6	Preparation of the trial balance and final trial balance	Trial balance and final trial balance applications
7	Gaining knowledge of the balance sheet	Balance sheet applications
8	Gaining knowledge of the income statement	Income statement applications
9	Gaining knowledge of the cost of sales statement	Cost of sales statement applications
10	Gaining knowledge of the funds flow statement	Funds flow statement applications
11	Gaining knowledge of the cash flow statement	Cash flow statement applications
12	Gaining knowledge of the statement of changes in equity	Statement of changes in equity applications
13	Gaining knowledge of the profit distribution statement	Profit distribution statement applications
14	Gaining knowledge of the net working capital change statement	Net working capital change statement applications

23	Textbooks, References and/or Other Materials:	Prof. Dr. Orhan Sevilengül, Genel Muhasebe, Gazi Kitabevi, Ankara. Prof. Dr. Nalan Akdoğan, Prof. Dr. Nejat Tenker, Finansal Tablolar ve Mali Analiz Teknikleri, Gazi Kitabevi, Ankara. Prof. Dr. Adem Çabuk Prof. Dr. İbrahim Lazol, Mali Tablolar Analiz, Ekin Yayınevi. Prof. Dr. Vasfi Haftacı (2010), İşletmelerde Finansal Çözümleme, Umuttepe Yayınları.
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	30
Quiz	0	0
Homeworks, Performances	1	10
Final Exam	1	60
Total	3	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	Measurement and evaluation is carried out according to the principles of Bursa uludag University Associate and Undergraduate Education Regulation.
Information	Results are determined with the letter grade determined by the student automation system.

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