By transferring the general framework of period-end accounting transactions in enterprises, it is aimed to gain the skills of preparing period-end financial statements (balance sheet, income statement, etc.) by considering the period-end transactions separately for all asset and resource items.
Course Content
This course contains; Concept of inventory and evaluation measures, seperation of trading profit-financial profit, Inventory operations in External and Internal Accounting, Inventory operations related to Current Assets and Marketable Securities, Inventory operations related to Receivables and Inventory., Inventory operations related to Term Seperative Accounts in Current Assets, Inventory operations related to Financial Assets and Tangible Fix Assets, Inventory operations related to Intangible Fixed Assets and Term Seperative Accounts in Fixed Assets, Inventory operations related to Liabilities, Inventory operations related to Term Seperative Accounts in Liabilities, Inventory operations related to Term Seperation of Income and Expense Accounts, Inventory operations related to Reflection Accounts and Relation of Expense Accounts/Cost Accounts, Closing of Income and Expense Accounts and Inventory operations related to determining Net Profit/Loss of the period, Preparation of Year-end Financial Statements, Preparation of Year-end Financial Statements and General Evaluation.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to comprehend end of period transactions in accounting.
13, 9
A
2. Will be able to explain valuation transactions.
13, 9
A
3. Will be able to understand inventory transactions and records related to account items.
12, 13, 9
A
4. Will be able to prepare end of period financial statements.
12, 13, 9
A
5. Will be able to analyze the prepared financial statements.
12, 13, 9
A
Teaching Methods:
12: Problem Solving Method, 13: Case Study Method, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Concept of inventory and evaluation measures, seperation of trading profit-financial profit
2
Inventory operations in External and Internal Accounting
3
Inventory operations related to Current Assets and Marketable Securities
4
Inventory operations related to Receivables and Inventory.
5
Inventory operations related to Term Seperative Accounts in Current Assets
6
Inventory operations related to Financial Assets and Tangible Fix Assets
7
Inventory operations related to Intangible Fixed Assets and Term Seperative Accounts in Fixed Assets
8
Inventory operations related to Liabilities
9
Inventory operations related to Term Seperative Accounts in Liabilities
10
Inventory operations related to Term Seperation of Income and Expense Accounts
11
Inventory operations related to Reflection Accounts and Relation of Expense Accounts/Cost Accounts
12
Closing of Income and Expense Accounts and Inventory operations related to determining Net Profit/Loss of the period
13
Preparation of Year-end Financial Statements
14
Preparation of Year-end Financial Statements and General Evaluation
Resources
End of Period Transactions in Accounting, Prof.Dr. Sami Karacan, Umuttepe Publications
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources.
X
2
Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education.
X
3
The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems.
X
4
To conduct an independent study on the basic level in the area.
5
Take responsibility to solve complex problems encountered in applications related and unforeseen area.
X
6
To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet.
X
7
Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness.
X
8
Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication.
X
9
Their thoughts and suggestions share for solutions to problems related to the field.
X
10
European Computer Driving Licence to use together with information and communication technologies.
11
In the field of social, scientific, cultural and ethical values.
12
Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights.
Assessment Methods
Contribution Level
Absolute Evaluation
Rate of Midterm Exam to Success
40
Rate of Final Exam to Success
60
Total
100
ECTS / Workload Table
Activities
Number of
Duration(Hour)
Total Workload(Hour)
Course Hours
14
3
42
Guided Problem Solving
14
3
42
Resolution of Homework Problems and Submission as a Report
14
2
28
Term Project
0
0
0
Presentation of Project / Seminar
0
0
0
Quiz
0
0
0
Midterm Exam
0
0
0
General Exam
0
0
0
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
112
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(112/30)
4
ECTS of the course: 30 hours of work is counted as 1 ECTS credit.
Detail Informations of the Course
Course Description
Course
Code
Semester
T+P (Hour)
Credit
ECTS
FINAL ACCOUNTING OPERATIONS
MLY1227680
Spring Semester
3+0
3
4
Course Program
Çarşamba 14:30-15:15
Çarşamba 15:30-16:15
Çarşamba 16:30-17:15
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Required
Course Coordinator
Lect. Nuri GÜLTEKİN
Name of Lecturer(s)
Lect. Gülnihal TORAMANLI
Assistant(s)
Aim
By transferring the general framework of period-end accounting transactions in enterprises, it is aimed to gain the skills of preparing period-end financial statements (balance sheet, income statement, etc.) by considering the period-end transactions separately for all asset and resource items.
Course Content
This course contains; Concept of inventory and evaluation measures, seperation of trading profit-financial profit, Inventory operations in External and Internal Accounting, Inventory operations related to Current Assets and Marketable Securities, Inventory operations related to Receivables and Inventory., Inventory operations related to Term Seperative Accounts in Current Assets, Inventory operations related to Financial Assets and Tangible Fix Assets, Inventory operations related to Intangible Fixed Assets and Term Seperative Accounts in Fixed Assets, Inventory operations related to Liabilities, Inventory operations related to Term Seperative Accounts in Liabilities, Inventory operations related to Term Seperation of Income and Expense Accounts, Inventory operations related to Reflection Accounts and Relation of Expense Accounts/Cost Accounts, Closing of Income and Expense Accounts and Inventory operations related to determining Net Profit/Loss of the period, Preparation of Year-end Financial Statements, Preparation of Year-end Financial Statements and General Evaluation.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to comprehend end of period transactions in accounting.
13, 9
A
2. Will be able to explain valuation transactions.
13, 9
A
3. Will be able to understand inventory transactions and records related to account items.
12, 13, 9
A
4. Will be able to prepare end of period financial statements.
12, 13, 9
A
5. Will be able to analyze the prepared financial statements.
12, 13, 9
A
Teaching Methods:
12: Problem Solving Method, 13: Case Study Method, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Concept of inventory and evaluation measures, seperation of trading profit-financial profit
2
Inventory operations in External and Internal Accounting
3
Inventory operations related to Current Assets and Marketable Securities
4
Inventory operations related to Receivables and Inventory.
5
Inventory operations related to Term Seperative Accounts in Current Assets
6
Inventory operations related to Financial Assets and Tangible Fix Assets
7
Inventory operations related to Intangible Fixed Assets and Term Seperative Accounts in Fixed Assets
8
Inventory operations related to Liabilities
9
Inventory operations related to Term Seperative Accounts in Liabilities
10
Inventory operations related to Term Seperation of Income and Expense Accounts
11
Inventory operations related to Reflection Accounts and Relation of Expense Accounts/Cost Accounts
12
Closing of Income and Expense Accounts and Inventory operations related to determining Net Profit/Loss of the period
13
Preparation of Year-end Financial Statements
14
Preparation of Year-end Financial Statements and General Evaluation
Resources
End of Period Transactions in Accounting, Prof.Dr. Sami Karacan, Umuttepe Publications
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Secondary and won the high school level, including current information on the basis of competence in the field of books and documents, to have the basic theoretical and practical knowledge supported with other sources.
X
2
Theoretical and practical knowledge acquired in the field of basic level, in an area on the same level and / or acquire the skills to use a higher level of education.
X
3
The field gain using the basic level of knowledge and skills, analyze, identify problems, interpret and evaluate the data obtained, develop solutions based on problems.
X
4
To conduct an independent study on the basic level in the area.
5
Take responsibility to solve complex problems encountered in applications related and unforeseen area.
X
6
To identify learning needs, the basic level of knowledge and skills to evaluate critical thinking, to meet.
X
7
Learning a profession or a higher level of education be able to and lifelong learning has gained consciousness.
X
8
Issues related to the area where thoughts have learned to transfer knowledge and skills at the level of oral and written communication.
X
9
Their thoughts and suggestions share for solutions to problems related to the field.
X
10
European Computer Driving Licence to use together with information and communication technologies.
11
In the field of social, scientific, cultural and ethical values.
12
Social justice, quality and cultural values, environmental protection, occupational health and safety issues have sufficient awareness of the universality of social rights.
