Iğdır University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
190400702105	FINANCIAL ACCOUNTING II	Compulsory	1	2	5

Level of Course Unit

First Cycle

Objectives of the Course

To learn inventory accounting transactions.

Name of Lecturer(s)

Dr. Öğr. Üyesi Leyla AKGÜN

Learning Outcomes

1	Know the inventory and valuation concepts.
2	Know the inventory and valuation concepts.
3	Understand the year-end transactions in accounting.
4	Understand the year-end transactions in accounting.
5	Makes the final valuation of assets and liabilities.
6	Makes the final valuation of assets and liabilities.
7	General temporary balance, balance and precise knows the general removal of inventory
8	General temporary balance, balance and precise knows the general removal of inventory
9	Know how it is organized and functions of the financial statements
10	Know how it is organized and functions of the financial statements
11	Makes Monograph applications.
12	Makes Monograph applications.

Mode of Delivery

Daytime Class

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

The balance sheet, income statement and account of the cost of inventory and evaluation process, should be made at the end of the period in both periods.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Reasons for the year-end transactions in Accounting
2	Inventory and valuation
3	Inventory and valuation of the current assets
4	Inventory and valuation of fixed assets
5	Short-term inventory and valuation of liabilities
6	Long-term liabilities of the inventory of the inventory and valuation
7	Inventory and evaluation of the resource account
8	Midterm exam
9	Inventory and evaluation of expense account
10	The inventory and evaluation of cost accounts
11	The inventory and evaluation of income account
12	Preparation of the Balance Sheet and Income Table
13	The preparation of financial statements other
14	Monograph solution
15	General Practice
16	Final

Recommended or Required Reading

Prof. Orhan Sevilengül, General Accounting, 2016. Prof. Hüseyin Ali Kutlu, General Accounting, 2016.

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
Midterm Examination	1	100
SUM		100
End Of Term (or Year) Learning Activities	Quantity	Weight
Final Examination	1	100
SUM		100
Term (or Year) Learning Activities		40
End Of Term (or Year) Learning Activities		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	2	2
Attending Lectures	14	3	42
Self Study	11	3	33
Individual Study for Mid term Examination	1	15	15
Individual Study for Final Examination	2	35	70
TOTAL WORKLOAD (hours)			163

Contribution of Learning Outcomes to Programme Outcomes

	PO 1
LO1	5
LO2	4
LO3	5
LO4	4
LO5	5
LO6	4
LO7
LO8
LO9
LO10
LO11
LO12

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High