Information Package / Course Catalogue
Accounting II
Course Code: EF106
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

The Generally Accepted Accounting Principles and basic concepts of accounting policies in accordance with accounting theory and practice is to give basic information about.The main purpose of this will be given in future periods in accordance with accounting courses are aimed to build the infrastructure for. At the end of the course students, a business saving financial events that may occur during a period in the entity's balance sheet, the income statement as the financial statements are expected to come to the point that edit.

Course Content

Cash, cuff, etc. by check. Merchandise Buying-Selling Operations, Accounts Receivable and Debt Related to Accounting Operations, Inventory Operations Phases And Valuation Measures, in Cash Inventory and Appraisal Operations, Securities, Accounts Receivable and Other Receivables Inventory Transactions, Inventory Valuation and Inventory, tangible and intangible Related to asset Inventory and Valuation, Depreciation Methods and Applications, Applications of Income Statement, Balance Sheet and Income Statement on the Elimination of Applied Monographs, Personal Income Tax, Corporate Income Tax Declaration and Application.

Name of Lecturer(s)
Lec. Özge BOLAMAN AVCI
Learning Outcomes
1.To be able to understand the period-end accounting transactions
2.To be able to understand the inventory and evaluation processes
3.To be able to use theoretical and practical knowledge gained in the basic fields of Accounting I
4. In the profession of sharing and participatory, contemporary, innovative, information technologies related to the subject, who have the ability to sustain the ability of lifelong learning
5. To be aware of the importance of following the legislation related to the profession
Recommended or Required Reading
1.Süleyman Yükçü, Vergi Kanunları ve Tekdüzene Göre Finansal Muhasebe ve Dönem Sonu İşlemleri, İzmir: Anadolu Matbaacılık, 2002
2.Süleyman Yükçü, Türker SUSMUŞ vd., Sekizinci Sanat: Muhasebe ve Uygulamaları, İzmir: Anadolu Matbaası, 2002
Weekly Detailed Course Contents
Week 1 - Theoretical
Records of Purchase and Sales on Credit, Cash etc., Accounting Practices about Trade Receivables and Other Receivables
Week 2 - Theoretical
Records of Purchase and Sales on Credit, Cash etc., Accounting Practices about Trade Receivables and Other Receivables
Week 3 - Theoretical
Inventory Process, Valuation Measures, Inventory Process of Cash and Cash Equivalents
Week 4 - Theoretical
Inventory Process of Account Receivables and Other Receivables
Week 5 - Theoretical
Inventory Process of Tangible and Intangible Assets
Week 6 - Theoretical
Inventory Process of Tangible and Intangible Assets
Week 7 - Theoretical
Depreciation Methods and Practices
Week 8 - Theoretical
Financial Statement Practices
Week 9 - Theoretical
Financial Statement Practices
Week 10 - Theoretical
Practices about Equity Capital
Week 11 - Theoretical
Balance Sheet and Financial Statement Practices
Week 12 - Theoretical
Balance Sheet and Financial Statement Practices
Week 13 - Theoretical
Balance Sheet and Financial Statement Practices
Week 14 - Theoretical
Balance Sheet and Financial Statement Practices
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory144398
Midterm Examination110111
Final Examination114216
TOTAL WORKLOAD (hours)125
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
OÇ-1
3
4
3
3
4
3
3
3
3
OÇ-2
3
3
4
3
5
3
4
3
3
OÇ-3
3
4
3
4
3
3
3
5
3
OÇ-4
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026