Ders Planı

Lesson Information

Course Credit	3.0
Course ECTS Credit	5.0
Teaching Language of Instruction	Türkçe
Level of Course	Bachelor's Degree, TYYÇ: Level 6, EQF-LLL: Level 6, QF-EHEA: First Cycle
Type of Course	Compulsory
Mode of Delivery	Blended (face-to-face & Distance Learning)
Does the course require compulsory or optional work experience?	Z
Course Coordinator
Instructor (s)	Assist. Prof. Dr. ESİN NESRİN CAN
Course Assistant

Purpose and Content

The aim of the course	It is necessary to make the inventory of all the items in balance sheet accounts in order to specify the exact tax paid to the government and in order to find out the business profits and losses correctly. Inventory is to briefly to count, weigh and measure. And accounts are balanced to one another through the adaptation of extra-acccountancy inventory to the intra-accountancy inventory. After all these, year-end financial statements are identified. The most important financial statements are balance sheet and income statement. Their transparency and informativeness must be ensured.
Course Content	In order to present correct information to those interested in accounting, it is necessary to prepare inventory as per our laws and to identify with certainty and in detail the assets, receivables and liabilities on the day of the balance sheet. Based on these information, the required correction registrations are made and extra-accountancy inventory is balanced to intra-accountancy inventory. Errors are identified and the sources of errors is researched. Later, financial statements are prepared for checking. Preparation of inventory is necessary at the end of each accounting period. Apart from these, inventory is also prepared in cases of business mergers.

The aim of the course

It is necessary to make the inventory of all the items in balance sheet accounts in order to specify the exact tax paid to the government and in order to find out the business profits and losses correctly. Inventory is to briefly to count, weigh and measure. And accounts are balanced to one another through the adaptation of extra-acccountancy inventory to the intra-accountancy inventory. After all these, year-end financial statements are identified. The most important financial statements are balance sheet and income statement. Their transparency and informativeness must be ensured.

Course Content

In order to present correct information to those interested in accounting, it is necessary to prepare inventory as per our laws and to identify with certainty and in detail the assets, receivables and liabilities on the day of the balance sheet. Based on these information, the required correction registrations are made and extra-accountancy inventory is balanced to intra-accountancy inventory. Errors are identified and the sources of errors is researched. Later, financial statements are prepared for checking. Preparation of inventory is necessary at the end of each accounting period. Apart from these, inventory is also prepared in cases of business mergers.

Learning Outcomes

Assess the basic concepts of Accounting and Finance
Solve all the problems that can be encountered by businesses in the field of finance
Examine the financial events in the context of national and international business
Operate under the conditions of world financial markets
Interact with the disciplines with which the fields of accounting and finance are related
Practice reporting and interpretation in their field
Paraphrase information on the field to workers and teammates.
Interpellation their knowledge when taking decisons, practice reporting and behaivours.
Practice analytical thinking.
Use modern methods and technologies of business.
Analyze quantitative data about financial issues.
Analyze the financial markets of the world.
Practice independent research requiring expertise in the field.
Take responsibility in accordance with project objectives as project manager or participant.
Define the objectives of Organizations / Agencies
Practice transactions in world financial markets
Apply the planning, organizing, executing, coordinating, financing and controlling functions of businesses
Analyze a business financially on an organizational basis
Evaluate critically the acquired knowledge and skills
Appraise the need for the continuity of learning.
State their thoughts and suggestions on financial issues to whom it may concern verbally and in writing
Practice communication effectively with stakeholders in the professional field.
Utilize the computer software and information/communication technologies at least at the advanced level required by the field under the European Computer User License.
Use a foreign language at least at the level of B1 according to the European Language Portfolio.
Recognize the individual and social rules of law, morality and ethics concerning Management and Economics
Outline the information in the fields of accounting and finance at the level of expertise.
Practice the relationships of Organization / Agency with stakeholders effectively.
Discover innovations in the field of finance.
Practice critical thinking concerning the Organization / institution.
Recognize the consciousness required with respect to the subjects of the universality of social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues.

Weekly Course Subjects

1	Definition of Inventory and Valuation
2	Inventory of Cash
3	Valuation of Foreign Currencies and Equity Securities
4	Inventory of Banks
5	Inventory of Accounts Receivables and Payables
6	Doubtful Trade Receivables
7	Doubtful Trade Receivables
8	Inventory of Trade Goods. Explain of Future Months and Years Accounts
9	Midterm exam
10	Inventory of Depreciable Fixed Assets
11	Explain of Cost Accounts and Operation of Reclassification Accounts
12	Preparing of Income Statement
13	Preparing of Balance Sheet
14	Closing of Accounting Period

Resources

1- Prof.Dr. Ümit Ataman, Genel Muhasebe 2, 2009.
2- Doç.Dr. Sinan Aslan,Dönem Sonu Muhasebe İşlemleri, Türkmen Kitabevi, 2008.

CLASS 1

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CLASS 3

CLASS 4

Lesson Information

Purpose and Content

Learning Outcomes

Weekly Course Subjects

Resources

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