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Course Description Course Name : Accounting 2 Course Code : MG 206 Course Type : Compulsory Level of Course : First Cycle Year of Study : 2 Course Semester : Spring (16 Weeks) ECTS : 5 Name of Lecturer(s) : Prof.Dr. VEYİS NACİ TANIŞ Learning Outcomes of the Course : Define the inventory and its valuation methods Use the appropriate valuation method about accounts Identify the accounting mistakes with the help of inventory transactions Rearrange the trial balance after adjustments and evaluation of the mistakes Prepare the balance sheet and income statement at the end of fiscal period Became an expert in preparing financial statements and adjustments related with end of period transactions Mode of Delivery : Face-to-Face Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None Aim(s) of Course : The objective of this course is to give general information on accounting procedures at the end of semester. Course Contents : Basic concepts and semester end procedures of balance sheet accounts, income statement accounts and cost accounts. Language of Instruction : Turkish Work Place : 3. Blocs   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Reasons for year end accounting procedures Reading material related to the topic Lecture, discussion 2 Definition of year end procedures and evaluation rules Reading material related to the topic Lecture, discussion 3 Year end procedures and evaluation of cash, checks received and bank accounts Reading material related to the topic Lecture, discussion 4 Year end procedures and evaluation of stock, bonds and notes receivable accounts Reading material related to the topic Lecture, discussion 5 Year end procedures and evaluation of customers and some credit accounts Reading material related to the topic Lecture, discussion 6 Year end procedures and evaluation of accounts about value added tax Reading material related to the topic Lecture, discussion 7 Year end procedures and evaluation of merchandise accounts Reading material related to the topic Lecture, discussion 8 Mid-term Exam Exam Preparation Measuring and evaluation 9 Year end procedures and evaluation of merchandise accounts Reading material related to the topic Lecture, discussion 10 Year end procedures and evaluation of tangible and intengible asset accounts Reading material related to the topic Lecture, discussion 11 Year end procedures and evaluation of short term liabilities Reading material related to the topic Lecture, discussion 12 Year end procedures and evaluation of long term liabilities Reading material related to the topic Lecture, discussion 13 Year end procedures and evaluation of equity capital accounts Reading material related to the topic Lecture, discussion 14 Year end procedures and evaluation of revenue and expenses accounts Reading material related to the topic Lecture, discussion 15 Examples Reading material related to the topic Examples 16/17 Final Exam Exam Preparation Measuring and evaluation   Required Course Resources Resource Type Resource Name Recommended Course Material(s)  Genel Muhasebe, Prof.Dr. Veyis Naci TANIŞ  Finansal Muhasebe, Prof.Dr. Nihat KÜÇÜKSAVAŞ Required Course Material(s)   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 60     Homeworks/Projects/Others 0 40 Total 100 Rate of Semester/Year Assessments to Success 40   Final Assessments 100 Rate of Final Assessments to Success 60 Total 100   Contribution of the Course to Key Learning Outcomes # Key Learning Outcome Contribution* 1 Use the basic enterprise resource planning (ERP) softwares 5 2 List and define the concepts of business management, and explain their relations to each other 5 3 List and define the fundamental conceptual models, numerical and statistical techniques of business administartion and identify their advantages and disadvantages. 2 4 List and define the relationship between the basic concepts of economy and business management ; indicate the strong and weak sides of each method. 3 5 Explain how to create the fundamental conceptual models and how to apply numerical and statistical techniques that are used in business administration. 4 6 Explain how to interpret the results gathered through the application and/or implementation of conceptual models and/or numerical and statistical methods of business management. 4 7 Determine appropriate methods to solve business problems 4 8 Evaluate the results that are obtained from applications of business management methods 5 9 Use the basic numerical and statistical softwares 5 10 Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning 5 11 Use different resources in accordance with academic principles, synthesize the data gathered, and present them effectively in an unfamiliar field. 5 12 Use Turkish and at least one foreign language in accordance with the requirements in academic and business context 4 13 Perceive and interpret the feelings, ideas and behaviours of people appropriately, and express himself/herself accurately in written or oral format 4 14 Question traditional approaches, methods and implementations; develop and implement alternative methods when required 3 15 Recognize and apply social, scientific and professional ethical values. 5 16 Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives 5 17 Monitor external factors such as industrial structures, competition, technologies, economics, politics, cultures that affects the activities of businesses and interpret their impact on businesses 2 18 Take initiative individually or/and as a member of a team, lead and work effectively 5 19 As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. 0 * Contribution levels are between 0 (not) and 5 (maximum).   Student Workload - ECTS Works Number Time (Hour) Total Workload (Hour) Course Related Works     Class Time (Exam weeks are excluded) 14 3 42     Out of Class Study (Preliminary Work, Practice) 14 5 70 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 1 1     Final Exam 1 1 1 Total Workload: 114 Total Workload / 25 (h): 4.56 ECTS Credit: 5