| Dersin Kodu | Dersin Adı | Dersin Türü | Yıl | Yarıyıl | AKTS | | ISP1362015837 | END-OF-PERIOD ACCOUNTING PROCEDURES | Zorunlu | 1 | 2 | 4 |
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| Dersin Seviyesi |
| Ön Lisans |
| Dersin Amacı |
| 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. |
| Dersi Veren Öğretim Görevlisi/Görevlileri |
| Öğr.Gör.Harun ÇAM |
| Öğrenme Çıktıları |
| 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 | |
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| Öğrenim Türü |
| Formal Education |
| Dersin Ön Koşulu Olan Dersler |
| None |
| Ders İçin Önerilen Diğer Hususlar |
| None |
| Dersin İçeriği |
| 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. |
| Haftalık Ayrıntılı Ders İçeriği |
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| 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 | | |
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| Ders Kitabı / Malzemesi / Önerilen Kaynaklar |
| 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 |
| 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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| 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 |
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| Program ve Öğrenme Çıktıları İlişkisi |
| ÖÇ1 | 3 | 3 | 3 | | 3 | 2 | 2 | 1 | 2 | 2 | 3 | 2 | 3 | 4 | 3 | 2 | 3 | 3 | 3 | 3 | 2 | | ÖÇ2 | 3 | 3 | 2 | | 2 | 3 | 4 | 2 | 3 | 5 | 3 | 3 | 3 | 3 | 4 | 4 | 4 | 4 | 2 | 3 | 4 | | ÖÇ3 | 3 | 3 | 4 | | 3 | 2 | 2 | 2 | 3 | 2 | 3 | 3 | 3 | 4 | 3 | 2 | 3 | 2 | 3 | 4 | 2 | | ÖÇ4 | 3 | 3 | 2 | | 2 | 3 | 1 | 1 | 3 | 3 | 3 | 2 | 3 | 4 | 1 | 3 | 3 | 3 | 3 | 2 | 2 | | ÖÇ5 | | | | | | | | | | | | | | | | | | | | | |
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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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