| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| Year-End Accountıng Transactıons | ISL 203 | 3 | 2 + 0 | 2 | 5 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Seçmeli |
| Dersin Koordinatörü | Doç.Dr. NEVRAN KARACA |
| Dersi Verenler | Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK, |
| Dersin Yardımcıları | 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 | 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, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 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 |
| Kaynaklar | |
|---|---|
| Ders Notu | Ataman, Ümit, Muhasebede Dönem Sonu İşlemleri Genel Muhasebe, Türkmen Kitabevi, İstanbul |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Interprets and applies theoretical and practical information about HRM in sample situations. | X | |||||
| 2 | Interprets and applies the knowledge of other relevant disciplines from the perspective of HRM | X | |||||
| 3 | Makes a versatile and critical evaluation in the process of obtaining and using information | X | |||||
| 4 | Designs and implements research related to the field. | X | |||||
| 5 | Uses different development channels effectively. | X | |||||
| 6 | Communicates effectively when working with others | X | |||||
| 7 | Acts in accordance with social, academic and professional ethical values. | X | |||||
| 8 | Makes suggestions for the development of sensitive working environments on diversity management. | X | |||||
| 9 | Experiences the gains they have acquired practically through internships. | X | |||||
| 10 | Analyzes the Human Resources practices of the institutions where they do internship and provides them feedback. | X | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ödev | 100 |
| 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 | 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 |
| Toplam İş Yükü | 130 | ||
| Toplam İş Yükü / 25 (Saat) | 5,2 | ||
| Dersin AKTS Kredisi | 5 | ||