| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Year-End Accountıng Transactıons | ISL 108 | 2 | 3 + 0 | 3 | 5 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Doç.Dr. NEVRAN KARACA |
| Dersi Verenler | Dr.Öğr.Üyesi GÖKHAN BARAL, |
| Dersin Yardımcıları | Res.Asst. Zülküf ÇEVİK |
| Dersin Kategorisi | Diğer |
| Dersin Amacı | The objective of this course is to give general information on year ended accounting procedures to students. |
| Dersin İçeriği | Basic concepts and year end procedures of balance sheet accounts, income statement accounts and cost accounts. |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 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, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 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 | ||||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ödev | 15 |
| 1. Ara Sınav | 55 |
| 1. Kısa Sınav | 15 |
| 2. Kısa Sınav | 15 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 40 |
| 1. Final | 60 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| 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 |
| Toplam İş Yükü | 131 | ||
| Toplam İş Yükü / 25 (Saat) | 5,24 | ||
| Dersin AKTS Kredisi | 5 | ||