Course Name Code Semester T+U Hours Credit ECTS
Year-End Accounting Transactions ISL 203 3 2 + 0 2 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator Doç.Dr. NEVRAN KARACA
Course Lecturers Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK,
Course Assistants 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 Use the appropriate valuation method about accounts. Lecture, Oral Exam,
2 Identify the accounting mistakes with the help of inventory transactions. Lecture, Drilland Practice, Problem Solving, Testing,
3 Rearrange the trial balance after adjustments and evaluation of the mistakes. Drilland Practice, Problem Solving, Testing,
4 Prepare the balance sheet and income statement at the end of fiscal period. Drilland Practice, Problem Solving, Homework,
5 Became an expert in preparing financial statements and adjustments related with end of period transactions. Drilland Practice, Problem Solving, Homework,
6 Define the inventory and its valuation methods. Drilland Practice, Problem Solving, Testing,
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
Course Notes Ataman, Ümit, Muhasebede Dönem Sonu İşlemleri Genel Muhasebe, Türkmen Kitabevi, İstanbul
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Having adequte scientific knowledge of Human Resources Management, basic business concepts and other social sciences X
2 Thinking critically and analytically X
3 Having knowledge of communication and information technologies X
4 In-depth understanding of the research process and application of a range of research techniques into studies, researches and projects X
5 In-depth understanding of usage of Human Resources Management and other social sciences theoretical and applied knowledge together. X
6 Ability to interpret basic Business concepts from Human Resource Management perspective X
7 Ability to implement basic HRM responsibilities in institutions such as HR Planning and staffing, labor relations, occupational healthy and safety, training planning, performance and rewards management, career planning, employment and interview techniques and legal HR issues X
8 Implementing quality process approach into HRM process by considering institutional development, internal and external customer satisfaction; in case of need, having sense of responsibility making contribution for problem solving and continuous development and process excellence ability by problem identification, goal setting, reorganisation and change management skills X
9 Management of resources and assets by considering budgetary, financial and legal issues; management of projects/operations with the ability of planning, implementation, and auditing; Having skills on management of self and other people X
10 Enriching result oriented working approach with continous learning approach X
11 Strong oral and written communication skills and ability to present ideas and information effectively X
12 Being good at one foreign language, ability to communicate written and orally X
13 Ability to work with people of various cultural and educational background by valuing team work, developing emphathy and listening skills X
14 Being conscious on social, academic and professional ethical values X
15 Development of critical theoretical appreciation of ´how´, ´why´ and ´where´ HRM contributes to and supports employee and societal development, and implementing these approach for applied and graduate projects and working life X
Evaluation System
Semester Studies Contribution Rate
1. Ödev 100
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 2 32
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 15 15
Assignment 1 10 10
Quiz 2 5 10
Final examination 1 15 15
Total Workload 130
Total Workload / 25 (Hours) 5.2
dersAKTSKredisi 5