Course Name | Code | Semester | T+U Hours | Credit | ECTS |
---|---|---|---|---|---|
Year-End Accounting Transactions | MUP 112 | 2 | 2 + 1 | 3 | 5 |
Precondition Courses | |
Recommended Optional Courses | |
Course Language | Turkish |
Course Level | onlisans |
Course Type | Compulsory |
Course Coordinator | Doç.Dr. AHMET ÇAĞATAY ÇİLİNGİR |
Course Lecturers | Dr.Öğr.Üyesi OSMAN HAMDİ METE, |
Course Assistants | |
Course Category | |
Course Objective | A final ledger is formed through making evaluations of the inventory and the kalan for the transition from general temporaray ledger compiled at the end of the term to a final ledger. With the formation of the final ledger, the administration’ s profit and loss are figured out. Defining its presence and obligation through this ledger, it is aimed to provide a clear view of the balance sheet and the income table. |
Course Content | Improving the knowledge and skills acquired at the general accounting course and applying these to more complex management situations |
# | Course Learning Outcomes | Teaching Methods | Assessment Methods |
---|---|---|---|
1 | Keeping records of the year-end transactions of the administrations | Lecture, Self Study, Question-Answer, Discussion, | Testing, Homework, |
2 | Preparing the financial tables that administrations are supposed to prepare by the year-end, commenting on the significant diffferences between the financial tables | Question-Answer, Discussion, Lecture, Self Study, | Testing, Homework, |
Week | Course Topics | Preliminary Preparation |
---|---|---|
1 | Definition of year-end accountıng transactions | |
2 | Definition of inventory and evaluation | |
3 | Transfer of active accounts to result accounts | |
4 | Transfer of passive accounts to result accounts | |
5 | Transfer of income and outcome accounts to result accounts | |
6 | According to 7/A and 7/B cost accounts | |
7 | Preparation of balance and income schedules | |
8 | year-end transactions according to business accounts | |
9 | Clousure transactions of year-end balance accountings | |
10 | Balance and income schedules | |
11 | Application of 7/A and 7/B in commercial business | |
12 | Application of 7/A and 7/B in product business | |
13 | Application of 7/A and 7/B in service business | |
14 | Example practice |
Resources | |
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Course Notes | |
Course Resources |
Order | Program Outcomes | Level of Contribution | |||||
---|---|---|---|---|---|---|---|
1 | 2 | 3 | 4 | 5 | |||
1 | X | ||||||
2 | |||||||
3 | |||||||
4 | |||||||
5 | X | ||||||
6 | |||||||
7 | |||||||
8 | |||||||
9 | |||||||
10 | |||||||
11 |
Evaluation System | |
---|---|
Semester Studies | Contribution Rate |
1. Ara Sınav | 50 |
1. Kısa Sınav | 15 |
1. Ödev | 20 |
2. Kısa Sınav | 15 |
Total | 100 |
1. Yıl İçinin Başarıya | 20 |
1. Final | 80 |
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 | 3 | 48 |
Mid-terms | 1 | 10 | 10 |
Quiz | 2 | 15 | 30 |
Assignment | 1 | 15 | 15 |
Total Workload | 151 | ||
Total Workload / 25 (Hours) | 6.04 | ||
dersAKTSKredisi | 5 |