Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|---|---|---|---|---|
FINAL ACCOUNTING OPERATIONS | - | Spring Semester | 3+0 | 3 | 4 |
Course Program |
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. Nuri GÜLTEKİN |
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 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
2 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
7 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | X | |||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
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 | - | Spring Semester | 3+0 | 3 | 4 |
Course Program |
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. Nuri GÜLTEKİN |
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 | Having adequate infrastructure in the fields of accounting, law, basic management, management and field; To gain theoretical and practical knowledge in these areas. | X | |||||
2 | Gains knowledge about occupational health and safety, environmental awareness and quality processes. | ||||||
3 | To be able to interpret and evaluate data, to identify and analyze data using the basic knowledge and skills acquired in the field, and to be able to develop evidence-based solutions. | X | |||||
4 | To be able to design, plan and carry out projects using professional environments and tools related to the field. | X | |||||
5 | Follows current developments and applications for his/her profession and uses them effectively. | ||||||
6 | Awareness of the necessity of life-long learning; To follow the developments in science and technology and to gain the consciousness of renewing itself continuously. | X | |||||
7 | To gain the application skills by examining the processes related to the field of public and private sector organizations on site. | X | |||||
8 | To be able to identify and effectively use the modern techniques, tools and information technologies required for applications related to the field. | ||||||
9 | Having a level of foreign language knowledge that can follow the innovations in the field of judge and field to effective communication techniques. | X | |||||
10 | To be able to present his/her thoughts effectively through written and oral communication at the level of knowledge and skills and express them clearly. | ||||||
11 | To be able to produce solutions, to take responsibilities in teams or to be able to do individual work in case of encountering unforeseen situations in field related applications. | X | |||||
12 | To have a command of professional principles and legal legislation in performing accounting and tax services and to explain auditing and accounting standards. | ||||||
13 | Organize and analyze financial statements. | ||||||
14 | Relate accounting and tax information with disciplines such as economics, sociology and law. | ||||||
15 | Explains the procedures and principles regarding commercial information, documents, books and notifications and their applications in electronic media. |
Assessment Methods
Contribution Level | Absolute Evaluation | |
Rate of Midterm Exam to Success | 40 | |
Rate of Final Exam to Success | 60 | |
Total | 100 |