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Information
| Unit | KOZAN FACULTY OF BUSINESS MANAGEMENT |
| BUSINESS ADMINISTRATION PR. | |
| Code | BAC335 |
| Name | Period-End Accounting Transactions |
| Term | 2023-2024 Academic Year |
| Semester | 5. Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
Arş. Gör. Dr. Ayşe KAYA
(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
No prerequisite
Resources
General Accounting, Karahan Bookstore, Prof. Dr. Veyis Naci TANIŞ
Notes
Period-end Procedures, Anadolu University Publications, 2013, Assoc. Dr. Ayşe Banu BAŞAR (Editor)
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain inventory and inventory operations |
| LO02 | Understand valuation measures |
| LO03 | Do period-end the inventory procedures |
| LO04 | Make the separation of commercial and financial profits |
| LO05 | Do how to close income and expense accounts |
| LO06 | Build year end closing entry |
| LO07 | Prepares the period-end balance sheet |
| LO08 | Prepares period-end income statement |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain all the basic functions of the business conceptually. | 2 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Explain the basic economic concepts and the relationship between basic economic concepts and business management concepts. | 3 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Define the basic information about the law discipline related to the field of business administration. | |
| PLO04 | Beceriler - Bilişsel, Uygulamalı | Transfer information about the field of business in the language of learning by using effective verbal, written and visual communication methods. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Determine the most appropriate approaches, implementations and methods of business management considering sectors, their sizes, resources, cultures, goals and objectives. | 4 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Determine appropriate methods to solve business problems. | 4 |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | Research in the field of business and reports the results of the research for use in managerial decision-making processes. | 2 |
| PLO08 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Effectively work as a team and takes the necessary responsibility within the team. | 3 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | As well as professional development, improve him-/herself continuously in scientific, social, cultural and artistic fields according to his/her interests and abilities, identifying needs of learning. | 4 |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Use basic numerical and statistical analysis programs of business management. | 4 |
| PLO12 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Monitor the external environment factors such as sector structure, competition, technology, economy, politics and culture that affect the activities of businesses and interpret their effects on businesses. | 3 |
| PLO13 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use/report/interpret Business Information Systems and sub-modules required by business management. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Use Turkish and at least one foreign language in accordance with the requirements in academic and business life. | |
| PLO15 | Yetkinlikler - Alana Özgü Yetkinlik | Become aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | Follow latest developments in the field, and sustain personal and professional development with the awareness of the necessity of life long learning |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım |
| 2 | Scope of period-end transactions | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 3 | Valuation measures | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 4 | Stages of period-end transactions | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 5 | Inventory transactions of balance sheet accounts | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 6 | Inventory transactions related to income statement accounts | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 7 | Separation of cost and running expenses | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Commercial and financial profit | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 10 | Valuation of assets, receivables and liabilities | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 11 | Cost of sales and inventory valuation methods | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Alıştırma ve Uygulama |
| 12 | Depreciation methods and depreciation records | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Tartışma |
| 13 | Cost of sales, Period profit/ loss determination and accounting records | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama |
| 14 | Preparation of balance sheet and income statement | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Soru-Cevap |
| 15 | Closing records and future opening records, application examples | To make for course preparation from course materials | Öğretim Yöntemleri: Anlatım, Alıştırma ve Uygulama, Örnek Olay |
| 16 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | To make for exam preparation from course materials | Ölçme Yöntemleri: Yazılı Sınav |
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 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 7 | 7 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 109 | ||
| Total Workload / 25 (h) | 4,36 | ||
| ECTS | 4 ECTS | ||