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
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