Information Package / Course Catalogue
Financial Accounting II
Course Code: ISLE104
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

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)
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,
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 - Intermediate Exam
Midterm Exam
Week 9 - Theoretical
Expense Accounts
Week 10 - Theoretical
Trial Balance concept and calculations
Week 11 - Theoretical
Period-end balance sheet preparation
Week 12 - Theoretical
Preparation of the income statement
Week 13 - Theoretical
Application
Week 14 - Theoretical
Application
Week 15 - Theoretical
Discussion, problem solving for the final exam
Week 16 - Final Exam
Final Exams
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work72228
Midterm Examination110111
Final Examination115116
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
4
3
4
3
4
3
4
OÇ-2
4
3
4
5
4
3
5
5
3
OÇ-3
3
4
3
4
4
3
4
4
3
Adnan Menderes University - Information Package / Course Catalogue
2026