Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|
FINAL ACCOUNTING OPERATIONS | MLY1227680 | Spring Semester | 3+0 | 3 | 4 |
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. | | | | | |
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 |
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. | | | | | |
Assessment Methods
Contribution Level | Absolute Evaluation |
Rate of Midterm Exam to Success | | 40 |
Rate of Final Exam to Success | | 60 |
Total | | 100 |
Numerical Data
Ekleme Tarihi: 12/11/2023 - 16:49Son Güncelleme Tarihi: 12/11/2023 - 16:50
×- A-Z Programs
- Undergraduate
- Graduate
- Academic Calendar
- Double Major & Minor Programs
- Erasmus
- Prospective Students
- Registration
- Re-Enrolment
- Fees
- Directorate of Registrar’s Office
- FAQ
- Accommodation
- Scholarships
- Lateral and Vertical Transfer
- Summer School
- Preparation
- Transportation