Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Year-End Accountıng Transactıons ISL 203 3 3 + 0 3 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü Zorunlu
Dersin Koordinatörü Doç.Dr. ŞULE YILDIZ
Dersi Verenler Doç.Dr. ŞULE YILDIZ, Arş.Gör.Dr. ABDÜSSAMED KOÇ, Doç.Dr. METİN SARIASLAN,
Dersin Yardımcıları

Res.Asst. Abdussamed KOÇ

Dersin Kategorisi Genel Eğitim
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 Define the inventory and its valuation methods. Lecture, Drilland Practice, Testing, Homework,
2 Use the appropriate valuation method about accounts. Lecture, Question-Answer, Drilland Practice, Testing, Homework,
3 Identify the accounting mistakes with the help of inventory transactions. Question-Answer, Drilland Practice, Self Study, Lecture, Testing, Homework,
4 Rearrange the trial balance after adjustments and evaluation of the mistakes. Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
5 Prepare the balance sheet and income statement at the end of fiscal period. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Homework,
6 Became an expert in preparing financial statements and adjustments related with end of period transactions. Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
7 Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
8 Lecture, Question-Answer, Discussion, Drilland Practice, Self Study, Testing, Homework,
9 Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
10 Lecture, Question-Answer, Drilland Practice, Self Study, Testing, Homework,
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 <p>Nermin Akyel ve Nevran Karaca, Muhasebede D&ouml;nem Sonu İşlemleri, Sakarya Kitabevi, 2. Baskı, 2014.</p>
Ders Kaynakları

- Mehmet Özbirecikli, Dönemsonu İşlemleri Muhasebesi, Detay Yayıncılık, 5. Baskı, 2015.

- Recep Güneş, Durmuş Acar, İsmail Bekçi ve Hayrettin Usul, Detay Yayıncılık, 3. Baskı, 2016.

Hafta Dokümanlar Açıklama Boyut
0 13.hafta dersi 0 MB
Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 Our students will have fundamental knowledge in business administration. X
2 Our students will be able to work in teams, and share information with team members in tasks of business administration X
3 Our students will identify and analyse problems to offer solutions in tasks of business administration. X
4 Our students will participate in projects about business administration process and tasks.
5 Our students will accept responsibility in order to conclude tasks of business administration. X
6 Our students will define ethical problems in work environment and generate solutions.
7 Our students can transfer their knowledge and suggestions with technology supported tools and written communication skills. X
8 Our students can transfer their knowledge and suggestions by written and verbal communication skills.
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ara Sınav 70
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ödev 10
Toplam 100
1. Yıl İçinin Başarıya 50
1. Final 50
Toplam 100
AKTS - İş Yükü Etkinlik Sayı Süre (Saat) Toplam İş Yükü (Saat)
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 10 10
Assignment 6 3 18
Final examination 1 18 18
Quiz 2 5 10
Toplam İş Yükü 136
Toplam İş Yükü / 25 (Saat) 5,44
Dersin AKTS Kredisi 5