Information Package / Course Catalogue
General Accounting II
Course Code: İŞLT104
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: 4
Objectives of the Course

Explain the strucuture of the processes of recording, classification and reporting of the transactions fiscal in nature that alter the assets and resources of the firm.

Course Content

The historical development of accounting, the concept and basic accounting balance sheet, income statement concept, operating period and the final accounts, stock and securities, accounts receivable and inventory analysis.

Name of Lecturer(s)
Learning Outcomes
1.Define the basic concepts related to end-of-term transactions and explain the necessity of these transactions.
2. Comprehend how to make the final adjustments in the light of generally accepted accounting principles and regulations in tax laws.
3.Using appropriate accounting principles, can record the end of period transactions.
4. Analyze the effect of end-of-period records on company performance.
5. Prepare and interpret financial statements based on the end of period transactions.
Recommended or Required Reading
1.Ümit GÜCENME, Genel Muhasebe, Marmara Kitabevi, İstanbul, 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 - Intermediate Exam
Midterms
Week 10 - Intermediate Exam
Midterms
Week 11 - Theoretical
Trial Balance concept and calculations
Week 12 - Theoretical
Period-end balance sheet preparation
Week 13 - Theoretical
Preparation of the income statement
Week 14 - Theoretical
Application
Week 15 - Theoretical
Application
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Individual Work130226
Midterm Examination115116
Final Examination120121
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
PÇ-11
PÇ-12
PÇ-13
PÇ-14
PÇ-15
OÇ-1
5
3
3
3
4
4
4
4
5
5
5
5
5
4
1
OÇ-2
4
4
4
5
4
4
3
3
4
4
5
4
5
5
1
OÇ-3
5
5
5
5
5
4
5
4
5
4
5
4
5
5
1
OÇ-4
4
5
4
4
4
4
5
4
4
4
4
5
5
5
1
OÇ-5
4
4
4
5
5
5
5
4
4
4
5
5
5
5
1
Adnan Menderes University - Information Package / Course Catalogue
2026