Print Content

Course Information

Course Information

Course Title	Code	Semester	L+U Hour	Credits	ECTS
ACCOUNTING II	SAY102	2. Semester	2 + 2	3.0	3.0

Prerequisites

None

Language of Instruction	Turkish
Course Level	Bachelor's Degree
Course Type	Compulsory
Mode of delivery
Course Coordinator
Instructors
Assistants
Goals	Teaching students about general accounting principles and applications.
Course Content	Balance Sheet Accounts, Income and Expenditure Accounts and Year-End Accounting
Learning Outcomes	1) Explain the functioning of inventories, active period separators and other current assets account groups. 2) According to the double-sided posting method, it records the journal entries and the general ledger records of the accounts included in the inventories, active period separator transactions and other current assets account groups. 3) Explain the nature and operation of fixed assets. 4) It records the accounts in financial fixed assets, tangible fixed assets, intangible fixed assets and other fixed asset account groups in the journal and the ledger. 5) Explain the functioning of short term liabilities and long term liabilities. 6) It creates the journal and general ledger records of short term liabilities and accounts included in long term liabilities according to the double-sided recording method. 7) Explain the nature and functioning of equities. 8) According to the double-sided posting method, it records the accounts included in the equities in the journal and the general ledger. 9) Creates the profit distribution table. 10) Makes the period end accounting records of the business.