| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Can conduct period-end procedures in accounting. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
| LO-2 |
Can create end-of-period balanced sheet and income statement. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
| LO-3 |
Can report the acoounting process by recording it. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
| LO-4 |
Can prepare the inventory transactions about the comercial businesses. |
PO-6 have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| The course focuses on the end-of-period accounting process such as inventory and valuation of Current assets, fixed assets, current liabilities, long-term liabilities and shareholders' equity. Income and expense accounts. Preparation of basic financial statements: Balance sheet and Income Statement. Commercial and fiscal profit. Exercises, problems and cases. |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
Introduction to course.
|
Lecturing |
| 2 |
Inventory transactions. |
Lecturing |
| 3 |
Internal and external inventory. |
Lecturing |
| 4 |
Inventory and evaluation |
Lecturing |
| 5 |
Current asset transactions |
Lecturing and problem solving |
| 6 |
Current assets transactions and evaluation |
Lecturing and problem solving |
| 7 |
Fixed assets transactions and evaluation |
Lecturing and problem solving |
| 8 |
mid-term exam |
|
| 9 |
Current liabilities transactions and evaluation
|
Lecturing and problem solving |
| 10 |
Long-term liabilities, |
Lecturing and problem solving |
| 11 |
Income and expense account transactions. |
Lecturing and problem solving |
| 12 |
Preparing financial satementst |
Lecturing and problem solving |
| 13 |
Balance sheet and income statement, commercial and fiscal profit |
Application example |
| 14 |
Solution of the end-of-period accounting process case study (2/2) |
Application example |
| 15 |
Solution of the end-of-period accounting process case study (1/2)
|
Application example |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Remzi Örten, Dönem Sonu Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2008 |
| 2 |
Mehmet Özbirecikli, Envanter İşlemleri ve Bilanço, Detay Yayıncılık, Ankara, 2001. |
| 3 |
Güneş, Recep, Acar, Durmuş, Bekçi, İsmail, Usul, Hayrettin (2010). Dönemsonu İşlemleri (Genel Muhasebe II), Detay Yayıncılık |
| Required Course instruments and materials |
| Textbook, lecture notes and internet. |
