Information Package / Course Catalogue
Financial Accounting - II
Course Code: UTİ102
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

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)
Assoc. Prof. Aydın GERSİL
Prof. Emre CENGİZ
Learning Outcomes
1.To be able to comprehend issues about Uniform Chart of Accounts and the Turkish tax system and financial regulatory,
2.to be able to record and report the daily events of a business,
3.To be able to Analyze and interpret the financial status of enterprises,
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
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
Reflection operations
Week 7 - Theoretical
ıncome accounts
Week 8 - Theoretical
Expense Accounts
Week 9 - Theoretical
monograph solution
Week 10 - Theoretical
solved examples
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
monograph solution
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory130339
Individual Work130226
Midterm Examination127128
Final Examination131132
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
PÇ-10
PÇ-11
PÇ-12
PÇ-13
PÇ-14
PÇ-15
OÇ-1
3
2
4
OÇ-2
2
3
3
OÇ-3
3
2
3
OÇ-4
2
3
2
OÇ-5
3
3
2
Adnan Menderes University - Information Package / Course Catalogue
2026