| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞ130A | End Term Accounting Procedures and Financial Reporting | Elective | 1 | 2 | 6 |
|
| Level of Course Unit |
| Second Cycle |
| Objectives of the Course |
| The course addresses inventory and valuation in accounting. Students should be able to make the entries relating to the end of the period. |
| Name of Lecturer(s) |
| Doç Dr. Ali Rıza AĞ |
| Learning Outcomes |
| 1 | define inventory and its valuation methods | | 2 | use the appropriate valuation method about account | | 3 | identify the accounting mistakes with help of inventory transactions | | 4 | prepare the balance sheet and income statements at the end of fiscal period |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| This course contents inventory and Valuation of Checks Received and Banks Account,Inventory and Valuation of Equity Securities and Private/Public Sector Bonds and Notes Inventory and Valuation of Notes Receivables and Customers,Inventory and Valuation of Shareholders' Equitys issues. |
| Weekly Detailed Course Contents |
|
| 1 | Causes of year-end inventory in accounting | | | | 2 | Definiton of inventory and rules of valuation | | | | 3 | valuation of cash, checks and bank accounts | | | | 4 | valuation of stocks and shares | | | | 5 | valuation of VAT accounts | | | | 6 | valuation of commercial goods account | | | | 7 | study week | | | | 8 | midterm exam | | | | 9 | valuation of fixed assets | | | | 10 | valuation of fixed assets | | | | 11 | valuation of short term liabilities | | | | 12 | valuation of long term liabilities | | | | 13 | valuation of equity capital | | | | 14 | özkaynak hesaplarının envanter ve değerlemesi | | | | 15 | Midterm exam | | |
|
| Recommended or Required Reading |
| Ataman, Ümit, Genel Muhasebe 2, 16. Basım İstanbul: Türkmen Kitabevi, 2009. |
| Planned Learning Activities and Teaching Methods |
|
| 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) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 5 | 70 |
| Individual Study for Mid term Examination | 14 | 5 | 70 |
| Individual Study for Final Examination | 1 | 25 | 25 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 2 | 1 | 2 | 2 | 2 | | LO2 | 1 | 3 | 5 | 3 | 1 | 2 | | LO3 | 3 | 2 | 2 | 1 | 2 | 4 | | LO4 | 2 | 1 | 2 | 2 | 4 | 3 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
 |
| |