Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Doç.Dr. NEVRAN KARACA
Dersi Verenler
Dersin Yardımcıları Res.Asst. Zülküf ÇEVİK
Dersin Kategorisi
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.
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Define the inventory and its valuation methods. 1 - B -
2 - Use the appropriate valuation method about accounts. 1 - 4 - 15 - A -
3 - Identify the accounting mistakes with the help of inventory transactions. 4 - 15 - A -
4 - Rearrange the trial balance after adjustments and evaluation of the mistakes. 4 - 15 - C -
5 - Prepare the balance sheet and income statement at the end of fiscal period. 4 - 15 - C -
6 - Became an expert in preparing financial statements and adjustments related with end of period transactions. 4 - 15 - A -
Öğretim Yöntemleri: 1:Lecture 4:Drilland Practice 15:Problem Solving
Ölçme Yöntemleri: B:Oral Exam A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 Definition of Accounting and Basic Concepts
2 Reasons for Year Ended Accounting Procedures
3 Definition of Year Ended Procedures and Evaluation Rules
4 Year Ended Procedures and Evaluation of Cash, Checks Received and Bank Accounts
5 Year Ended Procedures and Evaluation of Stock, Bonds and Notes Receivable Accounts
6 Year Ended Procedures and Evaluation of Customers and Some Credit Accounts
7 Year Ended Procedures and Evaluation of Accounts about Valeu Added Tax
8 Year Ended Procedures and Evaluation of Merchandise Accounts
9 Midterm Examination
10 Year Ended Procedures and Evaluation of Tangible and Intangible Asset Accounts
11 Year Ended Procedures and Evaluation of Short Term Liabilities
12 Year Ended Procedures and Evaluation of Long Term Liabilities
13 Year Ended Procedures and Evaluation of Equity Capital Accounts
14 Year Ended Procedures and Evaluation of Revenue and Expenses Accounts


Ders Notu
Ders Kaynakları

Döküman Paylaşımı

Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Understanding and being capable of using the operational information of export, import, foreign exchange and logistics together with the theorotical background of international trade and comprehending the business culture and marketing interaction in the globalized capital, labour, and goods trade. X
2 Having the knowledge of the basic global and local regulations in international trade and being capable of implementing and interpreting these in practise. X
3 Being capable of analyzing economical and commercial developments, defining the problems about his/her assignments, expressing opinion and presenting solutions in an organization. X
4 Besides computer usage, being capable of using the information systems and software used in international trade operations. X
5 Having the capability of reseach and analytical thinking, being able to predict the processes and results of the projects and decisions to be implemented, to be able to develop strategic approach and communicate in a comprehensible manner with high power of persuasion. X
6 To be able to determine the aim, vision and goals of the organization in his/her assigned positions. X
7 As a result of the competence of critical thinking and producing alternatives, being capable of gathering and analyzing information from various sources together with taking initiative. X
8 Being continuous improvement-oriented and innovative in his/her field. X
9 Together with having the leadership features, prone to teamwork and being capable of vertical and horizontal communication based on interaction and sharing with the experts in other fields. X
10 Together with at least European Computer Driving licence advanced level in his/her required fields, usage of the information and communication technologies X
11 At least one foreign language knowledge in the field using the European Language Portfolio B2 level and using this skill in oral and written communication. X
12 With social responsibility awareness, arranging and carrying out activities and projects for his/her own social environment. X
13 Acting in accordance with the social, scientific, cultural and ethic values. X
14 Being capable of analyzing the relationships with the stakeholders, following the developments in his/her field, examining the position of his/her organization and submitting suggestions. X
15 Having consciousness about the subjects of universality of social rights, social justice, quality culture, protection of cultural values, enviromental protection and occupational health and safety. X

Değerlendirme Sistemi

AraSinav 1 70
Odev 1 10
KisaSinav 1 10
KisaSinav 2 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

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