Course Name Code Semester T+U Hours Credit ECTS
Year-End Accounting Transactions ISL 203 3 3 + 0 3 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator Doç.Dr. ŞULE YILDIZ
Course Lecturers Doç.Dr. ŞULE YILDIZ,
Course Assistants

Res.Asst. Abdussamed KOÇ

Course Category
Course Objective

The objective of this course is to give general information on year ended accounting procedures to students.

Course Content

Basic concepts and year end procedures of balance sheet accounts, income statement accounts and cost accounts.

# Course Learning Outcomes Teaching Methods Assessment Methods
1 Define the inventory and its valuation methods. Lecture, Drilland Practice, Testing, Homework,
2 Use the appropriate valuation method about accounts. Lecture, Question-Answer, Drilland Practice, Testing, Homework,
3 Identify the accounting mistakes with the help of inventory transactions. Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
4 Rearrange the trial balance after adjustments and evaluation of the mistakes. Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
5 Prepare the balance sheet and income statement at the end of fiscal period. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
6 Became an expert in preparing financial statements and adjustments related with end of period transactions. Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
7 Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
8 Lecture, Question-Answer, Discussion, Drilland Practice, Self Study, Testing, Homework,
9 Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
10 Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Definition of accounting and basic concepts
2 Reasons for year end accounting procedures
3 Definition of year end procedures and evaluation rules
4 Year end procedures and evaluation of cash, checks received and bank accounts
5 Year end procedures and evaluation of stock, bonds and notes receivable accounts
6 Year end procedures and evaluation of customers and some credit accounts
7 Year end procedures and evaluation of accounts about value added tax
8 Year end procedures and evaluation of merchandise accounts
9 Midterm exam
10 Year end procedures and evaluation of tangible and intengible asset accounts
11 Year end procedures and evaluation of short term liabilities
12 Year end procedures and evaluation of long term liabilities
13 Year end procedures and evaluation of equity capital accounts
14 Year end procedures and evaluation of revenue and expenses accounts
Resources
Course Notes <p>Nermin Akyel ve Nevran Karaca, Muhasebede D&ouml;nem Sonu İşlemleri, Sakarya Kitabevi, 2. Baskı, 2014.</p>
Course Resources

- Mehmet Özbirecikli, Dönemsonu İşlemleri Muhasebesi, Detay Yayıncılık, 5. Baskı, 2015.

- Recep Güneş, Durmuş Acar, İsmail Bekçi ve Hayrettin Usul, Detay Yayıncılık, 3. Baskı, 2016.

Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance.
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance.
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. X
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively .
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. X
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance.
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance.
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance.
16
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 70
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ödev 10
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 10 10
Assignment 6 3 18
Final examination 1 18 18
Quiz 2 5 10
Total Workload 136
Total Workload / 25 (Hours) 5.44
dersAKTSKredisi 5