COURSE SYLLABUS

GENERAL ACCOUNTING II

1	Course Title:	GENERAL ACCOUNTING II
2	Course Code:	MVUZ004
3	Type of Course:	Compulsory
4	Level of Course:	Short Cycle
5	Year of Study:	1
6	Semester:	2
7	ECTS Credits Allocated:	7
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:	Öğr.Gör. NILÜFER ÇETİNKAYA
16	Course Lecturers:
17	Contactinformation of the Course Coordinator:	niluferc@uludag.edu.tr
18	Website:
19	Objective of the Course:	Action of income statement accounts and balance sheet to Uniform Chart of accounts and to teach record technique in our country as using the methods of record
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	Able to keeping the books as using the accounting technique for record of financial events ;
2	Able to compose records relative to action of accounts in fixed assets set;
3	Able to have record of actions relative to short-term liabilities accounts;
4	Able to have record of actions relative to long-term liabilities accounts;
5	Able to have record of actions of equity accounts;
6	Able to have inventory actions relative to aacounting external and internal about balance sheet and income statement accounts;
7	Able to compose balance sheet and income statement as complete to actions of end of the period to legislationin our country;
8	Able to compute consequence of the period as using to cost,income and expense accounts in uniform accounting system;
9	Able to compare 7/A and 7/B options;

22	Course Content:

Week	Theoretical	Practical
1	Inventory and valuation concepts, valuation methods
2	Liquid assests, securities, inventory and valuation at trade receivables
3	Actions of end of period and record of actions in connection with corpareal and uncorpereal fixed assets
4	Selling of depreciable fixed assets,renewall fund and practices relative to actions of asset factors
5	Categorization of accounts relative to liabilities,record of processes relating to action of trade dept accounts and action of end of period
6	To give short-term and long-term liabilities publicity and actions of end of period
7	Exercises
8	Repeating courses and midterm exam
9	To give own funds publicity and actions of end of period
10	Analysis of income statement accounts
11	Categorize of income and expenses,their records and actions of conclusion accounts
12	7/A option
13	7/B option
14	Exercises

23	Textbooks, References and/or Other Materials:	1-Genel muhasebe ve dönem sonu muhasebesiyle ilgili tüm kaynaklar 2-Yrd.Doç.Dr.Ali Ildır;”Dönem Sonu Muhasebe İşlemleri”,Paradigma Akademi Yayın No:4,Bursa-2003,ISBN:975-92679-3-4 3- Prof.Dr.İbrahim Lazol; “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
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