| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | İSL1222013204 | INVENTORY AND BALANCE SHEET | Zorunlu | 1 | 2 | 4 |
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| Dersin Seviyesi |
| Lisans |
| Dersin Amacı |
| To gain the necessary knowledge and skills for inventory and evaluation at the end ofaccounting period. |
| Dersi Veren Öğretim Görevlisi/Görevlileri |
| Dr. Öğr. Üyesi Mert ÖNCEL |
| Öğrenme Çıktıları |
| 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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| Öğrenim Türü |
| Formal Education |
| Dersin Ön Koşulu Olan Dersler |
| General Accounting 1 / Financial Accounting 1 |
| Ders İçin Önerilen Diğer Hususlar |
| None |
| Dersin İçeriği |
| 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 |
| Haftalık Ayrıntılı Ders İçeriği |
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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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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
| Remzi Örten, Aydın Karapınar, Dönemsonu Muhasebe Uygulamaları, Gazi Kitabevi, 2007, Ankara. |
| Planlanan Öğrenme Aktiviteleri ve Metodları |
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| Değerlendirme | |
| TOPLAM | 0 | |
| TOPLAM | 0 | | Yarıyıl (Yıl) İçi Etkinlikleri | 40 | | Yarıyıl (Yıl) Sonu Etkinlikleri | 60 | | TOPLAM | 100 |
| | Dersin Sunulduğu Dil | | Turkish | | Staj Durumu | | None |
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| İş Yükü Hesaplaması |
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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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| Program ve Öğrenme Çıktıları İlişkisi |
| ÖÇ1 | 1 | | 1 | | | | | | | | | | | | | | ÖÇ2 | 1 | | 1 | | | | | | | | | | | | | | ÖÇ3 | 1 | | 1 | | | | | | | | | | | | | | ÖÇ4 | 1 | | 1 | | | | | | | | | | | | | | ÖÇ5 | 1 | | 1 | | | | | | | | | | | | |
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| * Katkı Düzeyi : 1 Çok düşük 2 Düşük 3 Orta 4 Yüksek 5 Çok yüksek |
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Ordu University Rectorate Building ,Cumhuriyet Campus , Center / ORDU / TURKEY • Tel: +90 452 226 52 00
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