Lesson plan / FINANCIAL ACCOUNTING-II

Lesson Information

Course Credit 3.0
Course ECTS Credit 6.0
Teaching Language of Instruction Türkçe
Level of Course Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course Compulsory
Mode of Delivery Face-to-face
Does the course require compulsory or optional work experience? Z
Course Coordinator Prof. Dr. GÜLÜMSER ÜNKAYA
Instructor (s) Assoc. Prof. (Ph.D.) GÜNAY DENİZ DURSUN|Prof. Dr. GÜLÜMSER ÜNKAYA
Course Assistant

Purpose and Content

The aim of the course The goal of the course is to prepare, report and present the financial information needed by the financial statement users within the framework of basic accounting principles and uniform accounting system as well as to emphasise both the operation of the financial statement items of balance sheet and income statement and the significance of these financial statements for financial statement users.
Course Content The contents of the course cover basic knowledge concerning accounting, the significance of accounting in businesses, parties concerning accounting, basic balance sheet equality, income statement items and basic accounting practices within the framework of uniform accounting system.

Weekly Course Subjects

1General Re-Sources Of Long-Term Transactions.
2Transactions With Related Items Of Tangible Fixed Aassets, fiscal, financial, Intangble Assets.
3Depreciation methods. Gross Sales Account Groups
4Sales Discounts, Sales Account Groups Of Costs.
5Valuation of Inventories, LIFO, FIFO, Method Of Averages.
6Aaccuried Accounts, Income and Liberities, Accrued Libarities.
7Midterm.
8Deferred Income and Expense Accounts
9CALCULATION OF COST TO PROFIT OVERVIEW 7A/7B.
10EXAMPLE APPLICATIONS
11EXAMPLE APPLICATIONS
12EXAMPLE APPLICATIONS
13EXAMPLE APPLICATIONS
14EXAMPLE APPLICATIONS

Resources

1-According to the Uniform Chart of Accounts Financial Accounting, Professor. Dr. ÜNKAYA smiles, Associate Professor Roger LION, Beta Publishing House, 2009
2- Prof. Dr. Gülümser ÜNKAYA, Doç.Dr. Sinan ASLAN, Tek Düzen Hesap Planına Göre Finansal Muhasebe, Beta Yayınevi, 2009.
3- Prof.Dr.Ümit ATAMAN, Genel Muhasebe, Türkmen Kitabevi.