Basic Information

Course Code:

ECON 1108

Course Name:

Accountıng Applıcatıons II

Language of Instruction:

English

Course Type:

Class

Course Level:

Bachelor

ECTS:

5.00

Instructor:

Dr. Öğr. Üyesi Müzeyyen Çiğdem AKBAŞ

Course Objectives

This course aims to develop students’ ability to apply financial accounting principles to merchandising operations, receivables, long-term assets, liabilities, equity, and cash flow reporting. Students will interpret financial information, prepare journal entries, and analyze financial statement components to support business decision-making.

Course Content

This course emphasizes the practical application of financial accounting principles in merchandising businesses and corporate environments. Students learn to record and analyze transactions related to inventory systems, receivables, long-term assets, liabilities, equity, and cash flow reporting. Through case-based exercises and financial statement analysis, the course develops the analytical thinking and decision-making skills required in business practice.

Prerequisites / Corequisites

None

Course Books / Materials / Recommended Resources

Horngren’s Financial & Managerial Accounting: The Financial Chapters, Global Edition, 8e by Tracie Miller-Nobles / Brenda Mattison

Learning Outcomes

Code	Description
LO1	Ability to apply accounting standards to business transactions
LO2	Ability to prepare and interpret financial statements
LO3	Ability to analyze financial information for decision-making
LO4	Ability to evaluate the financial impact of alternative accounting methods

Weekly Course Content

Week	Content
1	Introduction to Accounting Applications II
2	Merchandising Operations
3	Merchandising Operations-Examples
4	Receivables
5	Receivables- Examples
6	Plant Assets, Natural Resources, and Intangibles
7	Plant Assets, Natural Resources, and Intangibles-Examples
8	Current Liabilities and Payroll
9	Current Liabilities and Payroll-Examples
10	Long Term Liabilities
11	Long Term Liabilities-Examples
12	Stockholders’ Equity
13	Stockholders’ Equity-Examples
14	The Statement of Cash Flow
15	The Statement of Cash Flow

Workload Calculation

Activity	Count	Duration (Hours)	Total
Attendance	15	3.00	45.00
Pre-Class Individual Study	15	3.00	45.00
Midterm Exam/Preparation	1	15.00	15.00
Final Exam/Preparation	1	15.00	15.00
Homework	8	3.00	24.00
Total Workload (Hours)			144
ECTS Credit (Workload / 25)			5

Assessment

#	Assessment Type	Contribution (%)
1	Midterm Exam	%30
2	Homework	%10
3	Final Exam	%60
TOTAL		%100

PO - LO Matrix

PO \ LO	LO1	LO2	LO3	LO4
PO-1
PO-2
PO-3
PO-4
PO-5
PO-6
PO-7
PO-8
PO-9
PO-10
PO-11
PO-12

1

Low Contribution

2

Medium Contribution

3

High Contribution

Teaching and Learning Methods

#	Method Name	Description	Tools
1	Lecture (expository teaching), interactive discussion	Listening and taking notes.	Standard classroom technologies, multimedia tools (projector, computer, digital presentations)
2	Controversial Course	Listening and comprehension, critical thinking	Standard classroom technologies, multimedia tools, projector, computer, overhead projector
3	Technical Trip	They participate in a pre-planned technical field trip and report on what they learned during the trip.	Equipment located at the MGM station
4	Problem Solving	* Analyzing physical and physiological problems using problem-solving techniques and developing appropriate solutions.
5	Homework	Solving and analyzing homework questions using a computer and Excel.	Computer

Academic Integrity and Artificial Intelligence

Compliance with the principles of academic integrity is mandatory

Sustainable Development Goals