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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
FINAL ACCOUNTING TRANSACTIONS MYO 251 2 3 + 1 4 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Önlisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi NERMİN AKYEL
Dersi Verenler Dr.Öğr.Üyesi NERMİN AKYEL
Öğr. Gör. ADEM GÜMÜŞEL
Öğr. Gör. NECDET ÖĞRENİR
Öğr. Gör. MESUT ÖZENÇ
Dr.Öğr.Üyesi HASAN DEMİR
Dr.Öğr.Üyesi HÜSEYİN İSKENDER
Dersin Yardımcıları
Dersin Kategorisi Alanına Uygun Temel Öğretim
Dersin Amacı

 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.

Dersin İçeriği

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.

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - 1 - 2 - A - C -
2 - Make completion and correction records 1 - 2 - 4 - A - C -
3 - 1 - 2 - 4 - A - C -
4 - Make the closing records of cost and income statement accounts 1 - 2 - 4 - A - C -
5 - Create balance sheet and income statement 1 - 2 - 4 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 Definition and nature of end-of-period accounting transactions (inventory and valuation) Researching the subject from related sources
2 Valuation measures according to Tax Procedure Law and Turkish Commercial Code Researching the subject from related sources
3 Completion, correction and valuation records of Cash Deposit Account Researching the subject from related sources
4 Completion, correction and valuation records of bank and check accounts Researching the subject from related sources
5 Completion, adjustment and valuation records of securities Researching the subject from related sources
6 Completion, adjustment and valuation records of Accounts Receivable Researching the subject from related sources
7 Inventory valuation transactions and related accounting records Researching the subject from related sources
8 Valuation records of fixed assets Researching the subject from related sources
9 Midterm General repetition and case studies
10 Period separator accounts and related records Researching the subject from related sources
11 Completion, correction and valuation records of debt accounts Researching the subject from related sources
12 Transferring the cost accounts to the income statement accounts, making the closing records and establishing the exact balance Researching the subject from related sources
13 Creating Balance Sheet and Income Statement Researching the subject from related sources
14 Application Examples (Monographs) Researching the subject from related sources

Kaynaklar

Ders Notu
Ders Kaynakları
  1. Ataman Ümit ,"Muhasebe Dönem Sonu İşlemleri",Türkmen Yayınevi, İSTANBUL
  2. Akyel Nermin ve Nevran Karaca "Dönem Sonu Muyhasebe İşlemleri, SAKARYA, 2014
  3. Kızıl Ahmet , "Envanter ve Bilanço İSTANBUL, 1985
  4. Ali Feyzi "Dönem Sonu Muhasebe İşlemleri "TRABZON, 2004

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 60
KisaSinav 1 15
KisaSinav 2 15
Odev 1 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 4 64
Hours for off-the-classroom study (Pre-study, practice) 16 2 32
Mid-terms 1 20 20
Quiz 2 18 36
Assignment 1 12 12
Final examination 1 20 20
Toplam İş Yükü 184
Toplam İş Yükü /25(s) 7.36
Dersin AKTS Kredisi 7.36
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