Information Package / Course Catalogue
Accounting II
Course Code: İŞY104
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

Analyzing the accounting practices in compliance with uniformity account plan and discussing basic concepts of accounting, presenting Generaly Accepted Accounting Principles

Course Content

Description of accounting, groups related with accounting, Generaly Accepted Accounting Principles, concept of account and grouping recording accounting transactions, working of accounts such as current assets fixed assets, short term liabilities, long term liabilities and equity capital.

Name of Lecturer(s)
Ins. Hatice GÖKBULUT KAZAN
Learning Outcomes
1.Carrying resource accounts
2.Studying income statement implementation
3.Studying cost of sales implementation
4.Studying accounting implementation
5.Inventory valuation methods
Recommended or Required Reading
1.Genel Muhasebe, Orhan Sevilengül.
2.Genel Muhasebe, Ümit Gücenme.
3.Lecture notes.
Weekly Detailed Course Contents
Week 1 - Theoretical
Carrying current liabilities accounts
Week 2 - Theoretical
Carrying current liabilities accounts
Week 3 - Theoretical
Carrying long-term liabilities accounts
Week 4 - Theoretical
Preparing revenue accounts and expense accounts
Week 5 - Theoretical
Preparing opening and ending balance sheets
Week 6 - Theoretical
Preparing income statement
Week 7 - Theoretical
Preparing cost of sales statement
Week 8 - Theoretical
Carrying memorandum accounts
Week 9 - Theoretical
Studying inventory
Week 10 - Theoretical
Studying inventory
Week 11 - Theoretical
Case study
Week 12 - Theoretical
Case study
Week 13 - Theoretical
Studying Turkish Accounting Standarts
Week 14 - Theoretical
Studying Turkish Accounting Standarts
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140342
Midterm Examination125025
Final Examination135035
TOTAL WORKLOAD (hours)102
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
5
2
5
4
5
4
4
5
5
5
OÇ-2
5
2
5
4
5
4
4
5
5
5
OÇ-3
OÇ-4
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026