TÜRKÇE
ENGLISH
Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV215 |
| Name | Period-End Accounting Transactions |
| Term | 2020-2021 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Dr. Ahmet Turan ÖZHUY |
| Course Instructor |
RECEP TUFAN KIPRISLIOĞLU
(Güz)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To learn how to organize period-end transactions and basic financial statements.
Course Content
To learn the transactions and accounting records made at the end of the period and to arrange a balance, balance sheet and income table according to the result of these.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To learn inventory and inventory operations |
| LO02 | To learn valuation measures |
| LO03 | To learn period-end the inventory procedures |
| LO04 | To learn the separation of commercial and financial profits |
| LO05 | To learn how to close income and expense accounts |
| LO06 | To learn year end closing entry |
| LO07 | To be able to edit the balance sheet and income statement at the end of the period |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | ||
| 2 | Scope of period-end transactions | To make for course preparation from course materials | |
| 3 | Valuation measures | To make for course preparation from course materials | |
| 4 | Stages of period-end transactions | To make for course preparation from course materials | |
| 5 | Inventory transactions of balance sheet accounts | To make for course preparation from course materials | |
| 6 | Inventory transactions related to income statement accounts | To make for course preparation from course materials | |
| 7 | Separation of cost and running expenses | To make for course preparation from course materials | |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | |
| 9 | Commercial and financial profit | To make for course preparation from course materials | |
| 10 | Valuation of assets, receivables and liabilities | To make for course preparation from course materials | |
| 11 | Cost of sales and inventory valuation methods | To make for course preparation from course materials | |
| 12 | Depreciation methods and depreciation records | To make for course preparation from course materials | |
| 13 | Cost of sales, Period profit/ loss determination and accounting records | To make for course preparation from course materials | |
| 14 | Preparation of balance sheet and income statement | To make for course preparation from course materials | |
| 15 | Closing records and future opening records, application examples | To make for course preparation from course materials | |
| 16 | Term Exams | To make for exam preparation from course materials | |
| 17 | Term Exams | To make for exam preparation from course materials |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
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 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 1 | 2 | 2 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 5 | 5 |
| Final Exam | 1 | 10 | 10 |
| Total Workload (Hour) | 87 | ||
| Total Workload / 25 (h) | 3,48 | ||
| ECTS | 3 ECTS | ||