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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
END OF PERIOD TRANSACTIONS ISL 203 3 3 + 0 3 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK
Dersi Verenler Dr.Öğr.Üyesi ZÜLKÜF ÇEVİK
Dersin Yardımcıları Res.Asst. Zülküf ÇEVİK
Dersin Kategorisi Alanına Uygun Temel Öğretim
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 - 2 - 4 - A -
2 - Use the appropriate valuation method about accounts. 1 - 2 - 4 - A -
3 - Identify the accounting mistakes with the help of inventory transactions. 1 - 2 - 4 - A -
4 - Rearrange the trial balance after adjustments and evaluation of the mistakes. 1 - 2 - 4 - A -
5 - Prepare the balance sheet and income statement at the end of fiscal period. 1 - 2 - 4 - A -
6 - Became an expert in preparing financial statements and adjustments related with end of period transactions. 1 - 2 - 4 - A -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice
Ölçme Yöntemleri: A:Testing

Ders Akışı

Hafta Konular ÖnHazırlık
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 ear 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
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance.
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance.
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. X
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively .
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. X
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance.
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance.
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance.
15 Is conscious about universality of right, social justice, quality, saving cultural and environmental values, occupational health and safety in tasks of production, marketing, management, accounting and finance.

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
KisaSinav 1 10
KisaSinav 2 10
Odev 1 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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
Quiz 2 5 10
Assignment 6 3 18
Performance Task (Laboratory) 0 0 0
Final examination 1 15 15
Toplam İş Yükü 133
Toplam İş Yükü /25(s) 5.32
Dersin AKTS Kredisi 5.32
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