Course Name Code Semester T+U Hours Credit ECTS
Year-End Accounting Transactions ISL 465 7 2 + 0 2 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator Dr.Öğr.Üyesi SEMA AKPINAR
Course Lecturers
Course Assistants

Arş. Gör. Çiğdem UĞAN

Course Category
Course Objective

The aim of the course is to provide the students with information about end of period transactions which is an important part of accounting process of a health company

Course Content

Basic concepts related to accounting and the scope of end of period studies, end of period studies on balance sheet accounts, cost and sales of sales, income statement accounts and profit and loss determination, preparation of balance sheet and income statement

# Course Learning Outcomes Teaching Methods Assessment Methods
1 Define inventory and valuation methods. Lecture, Drilland Practice, Problem Solving, Testing, Homework,
2 Uses the most appropriate valuation method for accounts. Lecture, Drilland Practice, Testing,
3 Corrects accounting errors with period end transactions. Drilland Practice, Problem Solving, Testing,
4 After correcting the mistakes made and reevaluating the trial balance. Drilland Practice, Problem Solving, Homework,
5 At the end of the period, the balance sheet and income statement Drilland Practice, Problem Solving, Homework,
6 It specializes in the preparation of all correction records and financial statements related to end-of-period transactions. Drilland Practice, Problem Solving, Testing,
7 At the basic level, records the required transactions in the related books (journal and general ledger). Lecture, Drilland Practice, Problem Solving, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Reasons that require period end transactions in accounting
2 Definition of inventory, valuation rules
3 Cash and checks received, inventory and valuation of bank accounts
4 Inventory and valuation of stocks, bonds and notes receivable accounts
5 Inventory and valuation of buyers and various accounts receivable
6 Inventory and valuation of accounts related to value added tax
7 Inventory and valuation of merchandise account
8 Inventory and valuation of tangible and intangible assets
9 Midterm
10 Adjustment and adjustment records in fixed assets accounts
11 Inventory and valuation of short-term liabilities
12 Inventory and valuation of long-term liabilities
13 Inventory and valuation of equity accounts
14 Inventory and valuation of expense and income accounts
Course Notes <p>Akyel Nermin, Karaca Nevran; D&ouml;nem Sonu Muhasebe İşlemleri, Sakarya Kitabevi, 2010 Sakarya<br /> Ataman, &Uuml;mit, Muhasebede D&ouml;nem Sonu İşlemleri Genel Muhasebe, T&uuml;rkmen Kitabevi, İstanbul</p>
Course Resources

Akyel Nermin, Karaca Nevran; Dönem Sonu Muhasebe İşlemleri, Sakarya Kitabevi, 2010 Sakarya
Ataman, Ümit, Muhasebede Dönem Sonu İşlemleri Genel Muhasebe, Türkmen Kitabevi, İstanbul

Order Program Outcomes Level of Contribution
1 2 3 4 5
1 PLANNING-To have the necessary level of expertise for planning in health institutions X
2 PROBLEM SOLVING AND DECISION MAKING-Having problem solving and decision making skills by using qualitative and quantitative methods X
3 ORGANIZATION- To have the necessary information to make job analysis, job description and job requirements and to make use of these to design service processes and to form units and reorganize them accordingly. X
4 COMMUNICATION - having the ability to communicate and develop with employees, patients / relatives, colleagues and other internal and external stakeholders X
5 LEADERSHIP-Identifying power sources appropriate to environmental conditions and applying appropriate leadership styles by utilizing these resources X
6 MOTIVATION- Determining the needs of subordinates by taking into consideration the working conditions, identifying appropriate targets and having the knowledge and skills to provide motivation both within the team and individually. X
7 HUMAN RESOURCES MANAGEMENT- Knowing the functions of human resources management and having the knowledge and skills to manage human resources in accordance with the principles of human resources management X
8 COORDINATION- To have the necessary knowledge and skills to ensure the unification of efforts towards the realization of corporate objectives by considering both institutional and individual efforts. X
9 REPORTING- Gather information about administrative, financial and technical issues, prepare reports on administrative, financial and technical issues by using this information and evaluate these reports. X
10 BUDGETING-To know budgeting methods, to perform budgeting activities, to make end-of-term transactions by making adjustments and corrections if necessary X
11 CONTROL / INSPECTION- Knowing and applying the necessary controls regarding the general operation of the institution, stock and inventory management, human resources and corporate performance and hospital quality system in the light of legal regulations X
12 REPRESENTATION- To represent the institution in the presence of other institutions and organizations and stakeholders, to organize the necessary activities on this subject and to have the necessary skills to ensure the participation of internal and external stakeholders in these activities. X
13 makes recommendations that will contribute to field of his/her expertise. X
14 KNOWLEDGE MANAGEMENT-Establishing policies related to information management, organizing and setting up information management systems, documenting and using data X
15 QUALITY PATIENT AND EMPLOYEE SAFETY- Determining quality and patient safety policies, collecting data for this purpose, analyzing and evaluating data by using measurement methods, and ensuring that the results are used for improvement X
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
Quiz 2 2 4
Assignment 1 4 4
Final examination 1 15 15
Total Workload 113
Total Workload / 25 (Hours) 4.52
dersAKTSKredisi 5