Course Name Code Semester T+U Hours Credit ECTS
Accounting Procedures and Corporate Accounting SBF 270 4 3 + 0 3 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator Dr.Öğr.Üyesi NERMİN AKYEL
Course Lecturers
Course Assistants Res.Asst. Zülküf ÇEVİK
Course Category Field Proper Education
Course Objective The objective of this course is to give general information on year ended accounting procedures to students. Students will have ability to prepare the Balance Sheet and Income Statement.
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 Explains why applications that require accounting year-end inventory Lecture, Drilland Practice, Testing, Homework,
2 Explains Tax Procedure Law in Turkey of the evaluation scale counts and content Lecture, Question-Answer, Drilland Practice, Testing, Homework,
3 Tax Procedure Law in Turkey, the evaluation of assets and liabilities of corporate using the scale to perform the evaluation process Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
4 Revise the accounting mistakes with the help of inventory transactions Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
5 Prepare the Adjusted Trial Balance Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
6 Prepare the Balance Sheet and Income Statement at the end of accounting period Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
7 Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
8 Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
9 Lecture, Question-Answer, Drilland Practice, Testing, Homework,
10 Lecture, Question-Answer, Drilland Practice, Testing, Homework,
11 Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Reasons for year end accounting procedures
2 Definition of year end procedures and evaluation rules
3 Year end procedures and evaluation of cash account
4 Year end procedures and evaluation checks received, bank accounts and checks given
5 Year end procedures and evaluation of security
6 Year end procedures and evaluation of customers credit accounts and doubtful trade receivables.
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 whortless inventories
11 Year end procedures and evaluation of fixed asset accounts
12 Year end procedures and evaluation of liabilities
13 Year end procedures and evaluation of revenue, expenses and cost accounts
14 General Practice Examples (for 7/A)
Resources
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Acquiring theoretical and practical competency in the fields of industrial relations, human resource management, social policy and labour and social security law both at national and international levels
2 Mastering core industrial relations concepts
3 Demonstrating awareness of issues related to social justice
4 Competent use of Turkish language in written and oral communication and ability to reflect on what you have learned, and to conduct an inventory of skills and competencies gained
5 Ability to engage in independent analysis and communication of results and ability to independently formulate research or term paper topics
6 Competent use of statistics and databases to analyze data, interpreting graphs , tables, and index numbers and constructing them to convey information X
7 Ability to work effectively in groups
8 Competent use of a foreign language in terms of oral, written and learning skills
9 Competent use of word processing, presentation, spreadsheet and statistical software used in human resources and labour relations
10 Developing an ethical sensitivity in professional and scientific contexts X
Evaluation System
Semester Studies Contribution Rate
1. Ödev 4
1. Ara Sınav 90
1. Sözlü Sınav 3
2. Sözlü Sınav 3
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
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 2 32
Mid-terms 1 12 12
Assignment 1 12 12
Final examination 1 15 15
Quiz 2 5 10
Total Workload 129
Total Workload / 25 (Hours) 5.16
dersAKTSKredisi 5