Information Package / Course Catalogue
Accounting - II
Course Code: ISL106
Course Type: Required
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Registering of Entity's assets and resources of a fiscal nature that cause changes in recording procedures, classification, and presenting a report to explain the structure of operations

Course Content

functioning of the stock accounts, inventory valuation methods, term seperation in expenses and revenues, the recognition of long-term receivables, Accounting for financial fixed assets, accounting for fixed assets, depreciation methods, accounting for intangible assets, the recognition of foreign liabilities, accounting for equity accounts, income statement accounts, period-end transactions, regulation of the financial statements.

Name of Lecturer(s)
Assoc. Prof. Umut Tolga GÜMÜŞ
Prof. Çağrı KÖROĞLU
Learning Outcomes
1.Describes end-of-period accounting procedures (depreciation, provisions, etc.).
2.Applies the process of preparing financial statements (balance sheet, income statement).
3.Performs end-of-period inventory transactions.
4.Records and reports financial events.
5.Establishes a recording system compliant with uniform accounting standards.
6.Interprets financial data and contributes to business decision-making.
Recommended or Required Reading
1.Gücenme Ümit, Genel Muhasebe, Marmara Kitabevi, İstanbul, 2009.
2.Sevilengül Orhan, Genel Muhasebe, Gazi Yayınevi, Ankara, 2009.
Weekly Detailed Course Contents
Week 1 - Theoretical
Stock impairment
Week 2 - Theoretical
Bad debts
Week 3 - Theoretical
Calculation of depreciation
Week 4 - Theoretical
Discounting Operations
Week 5 - Theoretical
Capital, capital reserves, profit reserves
Week 6 - Theoretical
Mirroring operations
Week 7 - Theoretical
Income Accounts
Week 8 - Theoretical
Expense Accounts
Week 9 - Theoretical
Trial Balance concept and calculations
Week 10 - Theoretical
Period-end balance sheet preparation
Week 11 - Theoretical
Preparation of the income statement
Week 12 - Theoretical
Application
Week 13 - Theoretical
Appalication
Week 14 - Theoretical
Discussion, problem solving for the final exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination120121
Final Examination130131
TOTAL WORKLOAD (hours)122
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
PÇ-11
PÇ-12
OÇ-1
4
4
5
5
5
5
5
4
5
5
OÇ-2
4
4
5
5
5
5
5
5
3
3
OÇ-3
3
4
4
5
5
5
4
4
5
5
OÇ-4
4
5
5
5
5
4
4
4
4
4
OÇ-5
4
4
4
5
5
5
5
5
5
5
OÇ-6
Adnan Menderes University - Information Package / Course Catalogue
2026