| 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 | |
|---|---|
| Course Notes | |
| Course Resources | |
| Order | Program Outcomes | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | X | ||||||
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| 3 | |||||||
| 4 | |||||||
| 5 | X | ||||||
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| 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 | ||