| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İSL1042013202 | END OF PERIOD ACCOUNTING TRANSACTIONS | Compulsory | 1 | 2 | 5 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| Businesses on the basis of which the balance sheet at the end of the book (1-31 December) that you have to gain knowledge and skills for accounting purposes
|
| Name of Lecturer(s) |
| Yrd. Doç. Dr. Hakan YAZARKAN |
| Learning Outcomes |
| 1 | Able to determine wrong record and rectify | | 2 | Able define inventory and valuation concepts | | 3 | Able to make operations inventory and evaluation of all the accounts that are used in business | | 4 | Able to organize trial balance and definitive trial | | 5 | Able to make final account and organize balance sheet and income statement table |
|
| Mode of Delivery |
| Formal Education |
| Prerequisites and co-requisities |
|
| Recommended Optional Programme Components |
|
|
| Course Contents |
| • Inventory and Valuation Techniques
• Final Records
• Final Balance Sheet
|
| Weekly Detailed Course Contents |
|
| 1 | Registry errors and correction techniques | | | | 2 | Inventory and valuation concepts and methods | | | | 3 | Inventory and valuation concepts and methods | | | | 4 | Inventory and valuation of trade receivables | | | | 5 | Inventory and valuation of trade receivables | | | | 6 | Inventory and valuation of fixed assets | | | | 7 | Inventory and valuation of short-term liabilities | | | | 8 | Midterm Exam | | | | 9 | Inventory and valuation of long-term liabilities | | | | 10 | Inventory and valuation of capital | | | | 11 | To be closed final account | | | | 12 | To be organized trial balance | | | | 13 | To be organized definitive trial | | | | 14 | To be organized balance sheet and income statement table | | | | 15 | Monograph | | | | 16 | Final Exam | | |
|
| Recommended or Required Reading |
| Orhan SEVİLENGÜL, 2012, Genel Muhasebe, gazi |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| SUM | 0 | |
| SUM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Quiz | 14 | 1 | 14 |
| Attending Lectures | 14 | 3 | 42 |
| Question-Answer | 2 | 1 | 2 |
| Case Study | 14 | 2 | 28 |
| Self Study | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 1 | 10 | 10 |
| Individual Study for Final Examination | 1 | 10 | 10 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 4 | 4 | | 3 | 5 | 4 | | 3 | 3 | 3 | 3 | | | | | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | | LO2 | 3 | | 3 | 3 | 3 | 3 | 3 | 3 | | 2 | 4 | | 4 | 1 | | 3 | 4 | | 4 | 4 | 4 | 4 | 4 | | LO3 | 4 | 4 | 5 | 5 | | 4 | 5 | 4 | 5 | | | | | 5 | 3 | 3 | 3 | 2 | 1 | 5 | 4 | | 5 | | LO4 | 2 | 2 | 2 | 5 | 5 | 4 | 5 | | | 5 | 3 | 4 | | 4 | 4 | 4 | 3 | 3 | 3 | | 3 | 3 | 3 | | LO5 | 3 | 3 | 3 | 3 | 5 | 4 | | 4 | 4 | | | | | 5 | 5 | 2 | 2 | | | | | | |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
|
|
|
|
Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
|