Course Name Code Semester T+U Hours Credit ECTS
Year-End Accounting Transactions ISL 108 2 3 + 0 3 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Compulsory
Course Coordinator GÖKHAN BARAL
Course Lecturers GÖKHAN BARAL,
Course Assistants Res.Asst. Zülküf ÇEVİK
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, Oral Exam,
2 Use the appropriate valuation method about accounts. Lecture, Drilland Practice, Problem Solving, Testing,
3 Identify the accounting mistakes with the help of inventory transactions. Drilland Practice, Problem Solving, Testing,
4 Rearrange the trial balance after adjustments and evaluation of the mistakes. Drilland Practice, Problem Solving, Homework,
5 Prepare the balance sheet and income statement at the end of fiscal period. Drilland Practice, Problem Solving, Homework,
6 Became an expert in preparing financial statements and adjustments related with end of period transactions. Drilland Practice, Problem Solving, Testing,
Week Course Topics Preliminary Preparation
1 Definition of Accounting and Basic Concepts
2 Reasons for Year Ended Accounting Procedures
3 Definition of Year Ended Procedures and Evaluation Rules
4 Year Ended Procedures and Evaluation of Cash, Checks Received and Bank Accounts
5 Year Ended Procedures and Evaluation of Stock, Bonds and Notes Receivable Accounts
6 Year Ended Procedures and Evaluation of Customers and Some Credit Accounts
7 Year Ended Procedures and Evaluation of Accounts about Valeu Added Tax
8 Year Ended Procedures and Evaluation of Merchandise Accounts
9 Midterm Examination
10 Year Ended Procedures and Evaluation of Tangible and Intangible Asset Accounts
11 Year Ended Procedures and Evaluation of Short Term Liabilities
12 Year Ended Procedures and Evaluation of Long Term Liabilities
13 Year Ended Procedures and Evaluation of Equity Capital Accounts
14 Year Ended Procedures and Evaluation of Revenue and Expenses Accounts
Resources
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Providing field knowledge
2 Developing analytical thinking skills
3 Developing entrepreneurial personality traits
4 :Being an entrepreneur and Intrapreneurship
5 Firm-level problem detection and solution
6 Problem detection and solution across the economy
7 Oral and written communication skills
8 Team building and development
9 :Ethical awareness
10 Ethical and social responsibility in problem solving
Evaluation System
Semester Studies Contribution Rate
1. Ödev 15
1. Ara Sınav 55
1. Kısa Sınav 15
2. Kısa Sınav 15
Total 100
1. Yıl İçinin Başarıya 40
1. Final 60
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 1 6 6
Final examination 1 15 15
Quiz 2 10 20
Total Workload 131
Total Workload / 25 (Hours) 5.24
dersAKTSKredisi 5