Course Description

Course Code Semester Teoric Credit ECTS
Prerequisite Courses
Recommended Elective Courses
Course Language Türkçe
Level of the Course Önlisans
Course Type ZORUNLU
Course Coordinator Doç. Dr. NERMİN AKYEL
Course Assistants
Course Category Alanına Uygun Temel Öğretim
Course Objective

 It is aimed to close the cost and result accounts after the necessary valuation transactions by harmonizing the non-accounting inventory information and intra-accounting inventory information reached at the end of an operating period, to prepare the financial statements and the net profit or loss of the period.

Course Content

In this course, by comparing the actual inventory information obtained as a result of the census done at the end of the period with the information in the general temporary balance (in the inventory inventory) obtained from the periodic accounting records, the necessary completion and correction records are made and then the related accounting records are made by using the valuation criteria provided by the laws. the closing of the cost accounts and income statement accounts in order to determine the result of the activities (net profit or loss) for the period in which it is located and the transition from general temporary trial balance to final trial balance are completed; the balance sheet and the income statement of the period are prepared and the closing journal item is formed based on the data obtained from the exact balance.

Learning Outcomes of the Course Teaching Methods Measurement Methods
1 - 2 - 1 - C - A -
2 - Make completion and correction records 4 - 2 - 1 - C - A -
3 - 4 - 2 - 1 - C - A -
4 - Make the closing records of cost and income statement accounts 4 - 2 - 1 - C - A -
5 - Create balance sheet and income statement 4 - 1 - 2 - A - C -
Teaching Methods: 4:Drilland Practice 1:Lecture 2:Question-Answer
Measurement Methods: A:Testing C:Homework
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