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Course Unit Title Course Unit Code Type of Course Unit Level of Course Unit Year of Study Semester ECTS Credits
General Accounting II IYP145 Compulsory Associate degree 1 Spring 4

Name of Lecturer(s)

Prof. Dr. Sami KARACAN
Associate Prof. Dr. Mehmet Emre ERGİN
Associate Prof. Dr. Gönül KONAKAY
Assistant Prof. Dr. Muhammed BAMYACI
Assistant Prof. Dr. Ufuk COŞKUN
Assistant Prof. Dr. Cengiz GÜNEY
Assistant Prof. Dr. Ahmet İÇÖZ
Assistant Prof. Dr. Kamuran SOYLU
Lecturer Kemal ALTUNEL
Lecturer İsmail KILIÇASLAN
Lecturer Aynur SEBÜK KURT
Lecturer Hüseyin SOYDAŞ
Lecturer Tülay UÇAKTÜRK
Lecturer Ahmet YANIK
Lecturer Dr. Nurcan GÜNCE

Learning Outcomes of the Course Unit

1) Explain the reason to perform period-end accounting transactions
2) Carry out period-end accounting transactions for the cash cycle
3) Perform period-end calculations and recordings related to accounts having foreign currencies
4) Perform rediscount transactions for the year-end
5) Distinguish year-end provisions for the doubtful receivables, bank loan interests, obsolete stocks, employee indemnities, court case and so on
6) Make year-end reflection accounts
7) Prepare year-end balance sheet and income statement

Program Competencies-Learning Outcomes Relation

  Program Competencies
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Learning Outcomes
1 No relation No relation No relation No relation No relation No relation No relation Middle No relation High No relation No relation No relation Low No relation
2 No relation No relation No relation No relation No relation No relation No relation Middle No relation High No relation No relation No relation Low No relation
3 No relation No relation No relation No relation No relation No relation No relation Middle No relation High No relation No relation No relation Low No relation
4 No relation No relation No relation No relation No relation No relation No relation Middle No relation High No relation No relation No relation Low No relation
5 No relation No relation No relation No relation No relation No relation No relation Middle No relation High No relation No relation No relation Low No relation
6 No relation No relation No relation No relation No relation No relation No relation Middle No relation High No relation No relation No relation Low No relation
7 No relation No relation No relation No relation No relation No relation No relation Middle No relation High No relation No relation No relation Low No relation

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

Not Required

Course Contents

At the end of a period of business activity by making an inventory and valuation process, to remove the profit or loss statement, the organization to realize the financial statements.

Recommended or Required Reading

Planned Learning Activities and Teaching Methods



Assessment Methods and Criteria

Language of Instruction

Turkish

Work Placement(s)

Not Required