Accounting and Auditing | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | MUHD203 | ||||||||
Course Name: | Period End Accounting Procedures | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): |
Assoc. Prof. HÜSEYİN MERT Dr.Öğr.Üyesi İLKER CALAYOĞLU |
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Course Assistants: |
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 |
The students who have succeeded in this course;
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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 |
Course Notes / Textbooks: | Ders Hocasının kaynakları ve sunumları |
References: | Ders Hocasının kaynakları |
Learning Outcomes | 1 |
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Program Outcomes | ||||||||
1) Recognition of national legislation and international financial reporting standards in accounting | ||||||||
2) Preparation and interpretation of financial statements in accordance with the standards | ||||||||
3) Management of financial data | ||||||||
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | ||||||||
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | ||||||||
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | ||||||||
7) To be able to use the computer and the required package program. | ||||||||
9) To be conscious about business ethics and social responsibility. | ||||||||
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Recognition of national legislation and international financial reporting standards in accounting | 5 |
2) | Preparation and interpretation of financial statements in accordance with the standards | 5 |
3) | Management of financial data | 5 |
4) | The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. | 5 |
5) | Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. | 5 |
6) | To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | 5 |
7) | To be able to use the computer and the required package program. | 5 |
9) | To be conscious about business ethics and social responsibility. | 5 |
10) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. | 5 |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Group study and homework | |
Lab |
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 |
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 |
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 |