TÜRKÇE
ENGLISH
Information
Course Goal / Objective
The objective of this course is to give general information on accounting procedures at the end of semester.
Course Content
Basic concepts and semester end procedures of balance sheet accounts, income statement accounts and cost accounts.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Define the inventory and its valuation methods |
| LO02 | Use the appropriate valuation method about accounts |
| LO03 | Identify the accounting mistakes with the help of inventory transactions |
| LO04 | Rearrange the trial balance after adjustments and evaluation of the mistakes |
| LO05 | Prepare the balance sheet and income statement at the end of fiscal period |
| LO06 | Became an expert in preparing financial statements and adjustments related with end of period transactions |
| LO07 | Learn fixed assets |
| LO08 | Learn depreciation |
| LO09 | Learn accounts payable |
| LO10 | Learn advance accounts |
| LO11 | Learn deposits |
| LO12 | Learn guarantees |
| LO13 | Learn long term liability accounts |
| LO14 | Learn capital account |
| LO15 | Learn completing the accounting cycle |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Accounting process in a period - Definition of year end procedures and evaluation rules | reading related chapters, and interpretation | |
| 2 | Transaction an account of cash, checks received and bank accounts | reading related chapters, and interpretation | |
| 3 | Transaction an account of stock, bonds and notes receivable accounts | reading related chapters, and interpretation | |
| 4 | Transaction an account of customers and some credit accounts | reading related chapters, and interpretation | |
| 5 | Transaction an account of inventories (purchase and sold of trade goods) | reading related chapters, and interpretation | |
| 6 | Transaction an account of another special current assets | reading related chapters, and interpretation | |
| 7 | Non-current assets - tangible long lived assets | reading related chapters, and interpretation | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | Year end procedures and evaluation of tangible long lived assets | reading related chapters, and interpretation | |
| 10 | Year end procedures and evaluation of intengible asset accounts | reading related chapters, and interpretation | |
| 11 | Year end procedures and evaluation of short term liabilities (special accounts) | reading related chapters, and interpretation | |
| 12 | Year end procedures and evaluation of long term liabilities and equity capital accounts (special accounts) | reading related chapters, and interpretation | |
| 13 | Year end procedures and evaluation of revenue and expenses accounts | reading related chapters, and interpretation | |
| 14 | corporation income tax | reading related chapters, and interpretation | |
| 15 | Examples | re-reading and problem solution | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||