GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

END OF TERM ACCOUNTING PRACTICES/ISLE207

Course Title:	END OF TERM ACCOUNTING PRACTICES
Credits	3	ECTS	5
Semester	3	Compulsory/Elective	Compulsory

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Yrd.Doç.Dr. ADEM ALTAY

-- WEB SITE(S) OF LECTURER(S)

http://websitem.gazi.edu.tr/site/altay

-- EMAIL(S) OF LECTURER(S)

altay@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Define the inventory and its valuation methods.
Use the appropriate valuation method about accounts.
Identify the accounting mistakes with the help of inventory transactions.
Rearrange the trial balance after adjustments and evaluation of the mistakes
Prepare the balance sheet and income statement at the end of fiscal period.
Became an expert in preparing financial statements and adjustments related with end of period transactions.

-- MODE OF DELIVERY

The mode of delivery of this course is Face to face

-- PREREQUISITES AND CO-REQUISITES

There is no prerequisite or co-requisite for this course

-- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS

There is no recommended optional programme component for this course.

--COURSE CONTENT
1. Week	Definition of accounting and basic concepts
2. Week	Reasons for year end accounting procedures
3. Week	Definition of year end procedures and evaluation rules
4. Week	Year end procedures and evaluation of cash, checks received and bank accounts
5. Week	Year end procedures and evaluation of stock, bonds and notes receivable accounts
6. Week	Year end procedures and evaluation of customers and some credit accounts
7. Week	Year end procedures and evaluation of accounts about value added tax
8. Week	Midterm exam
9. Week	Year end procedures and evaluation of merchandise accounts
10. Week	Year end procedures and evaluation of tangible and intengible asset accounts
11. Week	Year end procedures and evaluation of short term liabilities
12. Week	Year end procedures and evaluation of long term liabilities
13. Week	Year end procedures and evaluation of equity capital accounts
14. Week	Year end procedures and evaluation of revenue and expenses accounts
15. Week	Final exam
16. Week	Final exam

-- RECOMMENDED OR REQUIRED READING

Dönemsonu Muhasebe Uygulamaları, Prof. Dr. Remzi ÖRTEN,Prof. Dr. Aydın KARAPINAR

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration, Drill - Practise

-- WORK PLACEMENT(S)

Not Applicable

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	40
Assignment	0	0
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		40
Contribution of Final Examination to Overall Grade		60

-- WORKLOAD

Efficiency	Total Week Count	Weekly Duration (in hour)	Total Workload in Semester
Theoretical Study Hours of Course Per Week	10	3	30
Practising Hours of Course Per Week			0
Reading	5	3	15
Searching in Internet and Library			0
Designing and Applying Materials			0
Preparing Reports	7	3	21
Preparing Presentation			0
Presentation			0
Mid-Term and Studying for Mid-Term	10	3	30
Final and Studying for Final	10	3	30
Other			0
TOTAL WORKLOAD:			126
TOTAL WORKLOAD / 25:			5.04
ECTS:			5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1	To gain the required the basic knowledge of business’s functions of management and organization, marketing, production, accounting and finance, and related to other disciplines and to be able to critically questioned.					X
2	To save the changes in balance sheet items and occurring within a particular period in the elements of income and expenditure in the business, to classes, to analyze the results by reporting to relevant persons and groups.					X
3	To conduct research for the solution of business problems, to interpret the information obtained from the field, to be able to develop solutions and prepare a project.					X
4	To be able to develop the necessary strategies which is related to marketing and sales and to apply them by combining the technologies according to require of the day.					X
5	To analyze how to reach the necessary resources to be brought together of the production factors to enhance the spirit of entrepreneurship.					X
6	To plan, apply or control the required strategies which is related to production and to use information about modern production system					X
7	To direct learning process that is acquired knowledge and skills in the functions of business as with the principle of lifelong learning.					X
8	To ensure the increase business value and to evaluate development of capital markets and international financial markets.					X
9	To understand classical, neoclassical and modern approaches on the management process, to analyze human resources, selection and recruitment, to regulate human relations in organizations.					X
10	To be able to express with at least one foreign language which is acquired knowledge and skills in the functions of business, and to be able to use information technology related businesses when its necessary.					X
11	To gain problem-solving skill, follows the changes in the world related to the functions of business, and have ability to promote innovation.					X
12	To act according to the values and social ethics which is related to business fields, and to have necessary awareness of The universality of social rights, social justice, quality, environmental and cultural values protection, occupational health and safety.					X
13	To gain professional competence in order to work in non-governmental organizations in the private and public sector.					X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR