| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İSL1222013224 | INVENTORY AND BALANCE SHEET | Compulsory | 1 | 2 | 4 |
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| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| To gain the necessary knowledge and skills for inventory and evaluation at the end ofaccounting period. |
| Name of Lecturer(s) |
| Öğr.Gör.Fatih AKBAŞ |
| Learning Outcomes |
| 1 | Explain the concepts of inventory and evaluation. | | 2 | Able to understand why it is necessary inventory transactions | | 3 | Can make the necessary procedures in accordance with Accounting Principles end of the period | | 4 | Operations can be carried out according to the tax legislation of the end of the period | | 5 | Organize the financial statements of enterprises. |
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| Mode of Delivery |
| Evening Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Basic concepts of inventory and balance sheet, valuation measures, tax profit / loss and financial profit / loss, end term procedures for asset and resource elements, the elements of income and expense for the year-end procedures, regulation of the financial statements |
| Weekly Detailed Course Contents |
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| 1 | General Principles,Introduction | | | | 2 | Inventory Accounting - Basic Concepts | | | | 3 | Accounting Principles and Valuation Measures According to the Tax Legislation | | | | 4 | Cash and Cash Equivalents and Final Operations | | | | 5 | Securities and Year-End Transactions | | | | 6 | Trade Receivables and Year-End Transactions | | | | 7 | Trade Receivables and Year-End Transactions | | | | 8 | Inventories and Final Operations | | | | 9 | Mid-Term Exam | | | | 10 | Inventories and Final Operations | | | | 11 | Inventories and Final Operations | | | | 12 | Fixed Assets and Year-End Transactions | | | | 13 | Liabilities and Shareholders' Equity Inventory Transactions | | | | 14 | Income and Expenses Related to the Inventory Transactions | | | | 15 | Balance Sheet and Income Statement Preparation-Practice | | | | 16 | Final Examination | | |
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| Recommended or Required Reading |
| Remzi Örten, Dönem Sonu Muhasebe Uygulamaları, Gazi Kitabevi, Ankara. Yusuf Sürmen, Muhasebe 2, Derya Kitabevi, Trabzon. |
| Planned Learning Activities and Teaching Methods |
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| 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) | | None |
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| Workload Calculation |
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| Midterm Examination | 1 | 3 | 3 |
| Final Examination | 1 | 3 | 3 |
| Attending Lectures | 14 | 3 | 42 |
| Individual Study for Mid term Examination | 5 | 6 | 30 |
| Individual Study for Final Examination | 5 | 6 | 30 |
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| Contribution of Learning Outcomes to Programme Outcomes |
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| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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