Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 2 / Fall Semester | ||||
| Level of Course | Short Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | ACCOUNTING AND TAX PRACTICES | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | HATİCE İLLEEZ (hatice.hassu@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | HATİCE İLLEEZ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| How to complete the accounting process by showing the accounting records and corrections to be made at the end of the accounting period and how to transfer the data to the financial statements. It is to ensure that it is understood. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | can acquire the basic knowledge and skills required to perform term-end transactions in accounting |
PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession. |
Practice Exam |
| LO-2 | can understand the accounting work that businesses need to do at the end of the period and to apply the relevant records. |
PO-6 The importance of accounting for business, scope, basic accounting concepts, theoretical information about the enterprises' financial statements and financial ratio and provides ownership and be able to use this information. |
Practice Exam |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Basic concepts of inventory operations, non-accounting and in-accounting inventory studies (balance sheet and income statement accounts), financial (financial) statements. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | General information about the concept of inventory | Method of Narration |
| 2 | Inventory types | Method of Narration |
| 3 | End of period accounting transactions regarding current assets | Method of Narration |
| 4 | End of period accounting transactions regarding current assets | Method of Narration |
| 5 | End of period accounting transactions regarding fixed assets | Method of Narration |
| 6 | End of period accounting transactions regarding fixed assets | Method of Narration |
| 7 | End of period accounting transactions regarding fixed assets | Method of Narration |
| 8 | mid-term exam | |
| 9 | End of period accounting transactions related to resource accounts | Method of Narration |
| 10 | End of period accounting transactions related to resource accounts | Method of Narration |
| 11 | End of period accounting transactions related to resource accounts | Method of Narration |
| 12 | End of period accounting related to income statement accounts operations | Method of Narration |
| 13 | End of period accounting related to income statement accounts operations | Method of Narration |
| 14 | sample application | question answer |
| 15 | sample application | question answer |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | https://ets.anadolu.edu.tr/storage/nfs/MUH203U/ebook/MUH203U-12V1S1-8-0-1-SV1-ebook.pdf | |
| 2 | Örten, R. ve Karapınar, A. (2013). Dönem Sonu Muhasebe İşlemleri. Gazi Kitabevi | |
| Required Course instruments and materials | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 1 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 1 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 2 | 14 | 28 |
| Outside Class | |||
| a) Reading | 3 | 12 | 36 |
| b) Search in internet/Library | 0 | ||
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 4 | 2 | 8 |
| mid-term exam | 1 | 1 | 1 |
| Own study for final exam | 4 | 4 | 16 |
| final exam | 1 | 1 | 1 |
| 0 | |||
| 0 | |||
| Total work load; | 90 | ||