Ders Planı

Lesson Information

Course Credit
Course ECTS Credit
Teaching Language of Instruction	Türkçe
Level of Course	Associate's Degree, TYYÇ: Level 5, EQF-LLL: Level 5, QF-EHEA: Short Cycle
Type of Course
Mode of Delivery	Face-to-face
Does the course require compulsory or optional work experience?
Course Coordinator	Assist. Prof. Dr. HAYRETTİN GÜLBİN
Instructor (s)
Course Assistant	Book

Purpose and Content

The aim of the course	The aim is to carry out internal and external accounting inventory studies for the transition from the period-end general provisional trial balance to the final trial balance, which is obtained as a result of the accounting records made during the period. By creating the final trial balance, the end-of-period financial performance of the business, in other words its profit or loss situation, assets and the sources from which these assets are financed are determined. As a result of the process, it is aimed to prepare the balance sheet and income statement, which are the basic financial statements of the company.
Course Content	Carrying out inventory and valuation processes of the accounting records made by businesses at the end of the calendar period, using in-accounting inventory and non-accounting inventory applications, and as a result, preparing the financial statements.

The aim of the course

The aim is to carry out internal and external accounting inventory studies for the transition from the period-end general provisional trial balance to the final trial balance, which is obtained as a result of the accounting records made during the period. By creating the final trial balance, the end-of-period financial performance of the business, in other words its profit or loss situation, assets and the sources from which these assets are financed are determined. As a result of the process, it is aimed to prepare the balance sheet and income statement, which are the basic financial statements of the company.

Course Content

Carrying out inventory and valuation processes of the accounting records made by businesses at the end of the calendar period, using in-accounting inventory and non-accounting inventory applications, and as a result, preparing the financial statements.

Learning Outcomes

With the vocational education that is provided adding to general or vocational high school efficacy students gain the abilities and skills that the program requires.
Creates solutions for the problems that arise in business, collects and uses data effectively, uses the theoretical knowledge that is required for practical implementations and hand or/and cognitive skills in the best way.
Provides flow of information in and out environment of the firm and as a consequence of it improves team work skills.
Learns the other functions of the firm independently and implements them.
Identifying problems and seeking solutions to unforeseen situations in the company gained the ability to show
Objectively evaluate their performance under the responsibility and supervision of employees
Has a moderate level in the field of foreign language knowledge.
With the knowledge of basic computer usage, students can use internet technologies and office software.
Acquires social responsibility, ethics, moral values, information and cognition about the issues related to field.
Acquires work safety, employee health and environmental sensitivity information and cognition about the issues related to field.
Acquires information and cognition of free market economy competition conditions, law and ethics about the issues related to field.
Holds the responsibility of keeping up with the financial institutions about the issues related to field.
Have the opportunity of doing internship related with his/her field.
without application, practising can not be made and his/her ability can not develop
having the knowledge by taking the necessary practical knowledge during semesters
Have the concious of following academical and sectoral seminars and conferences related with his/her field of interest.
Takes initiative and establish his/her own business.
Identify the problems about the field, have the ability of founding cause-effect relation.
Solve problem with analytical thinking.
Have the ability of conceptual thinking
Make literature on the field of business.
Follow developments, trends and have vision.
Join team work
Have the consciousness of ethics and social responsibility .
Collaborate effectively in a team environment.
Have the consciousness of ethics and social responsibility .
effective communication is the basic element of success.
Apply an understanding of the legal and ethical constraints of management to specific business situations
Have the ability of analytical thinking
Have the competence of decision making in company's complicated internal and external conditions
oversee the interest of all stakeholders in the decision making process

Weekly Course Subjects

1	Conceptual framework of period-end accounting transactions.
2	Value, valuation concept, valuation criteria and methods.
3	Classification of period-end accounting transactions.
4	Process and transaction stages of period-end accounting records.
5	Inventory studies and practical examples related to balance sheet accounts.
6	Inventory studies and practical examples related to Income Statement accounts.
7	Valuation of business assets, receivables and payables.
8	Cost of sales and stock valuation methods.
9	MIDTERM
10	Depreciation methods and depreciation records. Cost of sales table
11	Period profit and loss determination and accounting records
12	Preparation of balance sheet and income statement and closing
13	Records and new period opening records
14	Application Examples

Resources

Lecture notes and publications on the subject.

CLASS 1

CLASS 2

CLASS 3

CLASS 4

Lesson Information

Purpose and Content

Learning Outcomes

Weekly Course Subjects

Resources