Electrical & Electronics Engineering (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD203

Course Name:

Period End Accounting Procedures

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	5

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Assoc. Prof. HÜSEYİN MERT
Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Assistants:

Course Objective and Content

Course Objectives:	Inventory and valuation transactions within the context of the accounts of the accounting transactions realized during the period are treated within the framework of generally accepted accounting principles and tax laws.
Course Content:	Basic concepts; valuation measures; inventory of current assets; inventory of fixed assets, inventory of short-term liabilities; inventory of long-term liabilities; inventory of equity; inventory of income statement accounts; inventory of cost accounts; inventory of off-balance sheet accounts; preparation of financial statements

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Students are informed about; basic information about management accounting; cost behavior; profit planning; management decisions and profit planning; comparative applications of full and variable cost methods; responsibility accounting; cost center success assessment; costs and managerial decisions; decision making practices among alternatives.
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Explain the scope of administrative accounting. • Identifies the place of managerial accounting in accounting. • Distinguish the differences between managerial accounting and general accounting	Lecture notes
2)	• Inventory operations concept • End of term accounting procedures	Repeating the subjects described in the course.
3)	• End of period accounting for current assets	Repeating the subjects described in the course.
4)	• End of period accounting for fixed assets	Repeating the subjects described in the course.
5)	• End-of-period accounting for short-term liabilities	Repeating the subjects described in the course.
6)	• End-of-period accounting for long-term liabilities	Repeating the subjects described in the course.
7)	• End-of-period accounting for equity	Repeating the subjects described in the course.
8)	• End of period accounting for income accounts.	Repeating the subjects described in the course.
9)	• End-of-period accounting for expense accounts	Repeating the subjects described in the course.
10)	• Gelir tablosunun düzenlenmesi	Repeating the subjects described in the course.
11)	• Inventory transactions of off-balance sheet accounts • Arrangement of Balance Sheet	Repeating the subjects described in the course.
12)	• Period-end accounting transactions flow in manufacturing enterprises • Application of period-end accounting procedures in manufacturing enterprises	Repeating the subjects described in the course.
13)	• Period-end accounting transactions flow in service producing enterprises • Application of period-end accounting transactions in the enterprises that produce services.	Repeating the subjects described in the course.
14)	• Period-end accounting transactions flow in trade enterprises • End-of-term accounting procedures in trade enterprises.	Repeating the subjects described in the course.
15)	Final Exam	Nothing
16)	Final Exam	Nothing

Sources

Course Notes / Textbooks:	Ders Hocasının kaynakları ve sunumları
References:	Ders Hocasının kaynakları

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2) The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3) The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4) Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5) Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7) Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8) Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9) Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10) Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11) Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2)	The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3)	The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4)	Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5)	Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6)	The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7)	Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8)	Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9)	Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10)	Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11)	Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Individual Project
Group project
Presentation
Reporting
Peer Review

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	96
Midterms	1	12
Final	1	15
Total Workload		171