| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | UT114B.1 | End of Period Accounting Procedures | Elective | 1 | 2 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Through the accounting records within the period, the inventory is prepared for the transition from the general temporary balance, which is formed at the end of the period, to the exact balance, the remaining balance is valued and the exact trial balance is issued. With the creation of the exact trial balance, the profit or loss status, assets and resources of the enterprise are determined through this trial balance. Therefore, the balance sheet and income statement is intended to be edited with the help of this trial balance. |
| Name of Lecturer(s) |
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| Learning Outcomes |
| 1 | To be able to comprehend the accounting studies that businesses should do as of the end of the term and apply the related records | | 2 | To be able to edit the financial statements that the enterprises should prepare as of the end of the period and to comprehend and interpret the significant differences between the financial statements. |
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| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
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| Recommended Optional Programme Components |
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| Course Contents |
| At the end of an activity period of enterprises by performing inventory and valuation transactions, to prepare the financial statements. |
| Weekly Detailed Course Contents |
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| 1 | Fundamentals of financial accounting | | | | 2 | Accounting Records | | | | 3 | Financial statements | | | | 4 | Inventories and Warehouse Management | | | | 5 | Receivables and payables management | | | | 6 | Staff accounting | | | | 7 | Cost Accounting | | | | 8 | mid-term exam | | | | 9 | tax accounting | | | | 10 | End of period transactions and analysis | | | | 11 | Depreciation calculation and records | | | | 12 | End-of-period closing transactions | | | | 13 | Financial analysis methods and interpretation | | | | 14 | Audit and Ethical Principles | | | | 15 | a general overview | | | | 16 | final exam | | |
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| Recommended or Required Reading |
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| Planned Learning Activities and Teaching Methods |
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| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | |
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| Workload Calculation |
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| Midterm Examination | 10 | 4 | 40 |
| Final Examination | 10 | 4 | 40 |
| Self Study | 10 | 4 | 40 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 5 | 5 | 4 | 3 | 4 | 4 | 4 | 3 | 4 | | LO2 | 4 | 4 | 4 | 4 | 3 | 4 | 4 | 3 | 4 | 3 |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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