Ordu University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
ISP1362015847	END-OF-PERIOD ACCOUNTING PROCEDURES	Compulsory	1	2	4

Level of Course Unit

Short Cycle

Objectives of the Course

Basic financial statements the purpose of an enterprise in a certain period, and accounting for the inventory by subtracting the end-of-term examination of the process and the calculation of the net profit or loss.

Name of Lecturer(s)

Öğr.Gör.Harun ÇAM

Learning Outcomes

1	Inventory and valuation to establish the relationship between the concepts.
2	Businesses need to do at the end of accounting studies, to understand them, to be able to apply the related records.
3	Businesses at the end of the financial arrangements to be able to edit tables.
4	Financial links between tables, to understand, to interpret the financial statements.
5

Mode of Delivery

Evening Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

The uniform chart of accounts general ledger introduction to the relationship, the uniform chart of accounts in the accounts. Valuation, valuation principles, generally accepted accounting principles, valuation, asset valuation and fund accounts, recognition of income and expenses, cost accounts, preparation of balance sheet and income statement.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Year-end accounting processes (Inventory and valuation) definition and natur
2	The tax Procedure Law and the Turkish Commercial code, according to the Valuation measures.
3	The beginning of the period and the Sample Period end Inventory applications.
4	In accordance with the uniform chart of accounts Active accounts inventory by the rest of the final accounts to be transferred.
5	In accordance with the uniform chart of accounts liability accounts of the inventory by the rest of the final accounts to be transferred
6	Revenue and expense accounts of the rest of the year-end accounts to be transferred
7	Cost accounts related transactions 7/A and 7/B by the end of the period accounts, preparation of Balance sheet and income statement.
8	midterm exam
9	Production,Service and Trade enterprises separately for year-end accounting procedures
10	Operating on the basis of registration and year-end transactions
11	Preparation of balance sheet and income statement transactions.
12	Commercial enterprises, 7/A and 7/B applications(Monograph)
13	Manufacturing enterprises, 7/A and 7/B applications(Monograph).
14	Service businesses 7/A and 7/B applications(Monograph).
15	Examples Of Application (Monographs).
16	Final Exam

Recommended or Required Reading

1-Lazol, Ibrahim, 2012; General Accounting, broadcast, Bursa 2-Feyiz, M. Ali; End-of-Period Accounting Transactions, Murathan Publications, TRABZON 3-International BUSINESS, Orhan OFFICER, the Application of Uniform Accounting System, 12. Baskı, Gazi Publications, Ankara, 2007

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
SUM		0
End Of Term (or Year) Learning Activities	Quantity	Weight
SUM		0
Yarıyıl (Yıl) İçi Etkinlikleri		40
Yarıyıl (Yıl) Sonu Etkinlikleri		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Attending Lectures	14	3	42
Practice	14	1	14
Individual Study for Homework Problems	6	3	18
Individual Study for Mid term Examination	7	3	21
Individual Study for Final Examination	7	3	21
TOTAL WORKLOAD (hours)			116

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13	PO 14	PO 15	PO 16	PO 17	PO 18	PO 19	PO 20
LO1	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4
LO2	4	4	4	4	4	4	4	4	3	4	4	4	4	4	4	4	4	4	4	4
LO3	4	4	4	4	4	4	3	4	4	3	4	4	4	3	4	4	4	4	4	4
LO4	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4	3	4	4	3
LO5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High