Ders Tanımı
Ders | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
---|---|---|---|---|---|
FINAL ACCOUNTING TRANSACTIONS | MYO 251 | 2 | 3 + 1 | 4 | 6 |
Ön Koşul Dersleri | |
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Önerilen Seçmeli Dersler |
Dersin Dili | Türkçe |
Dersin Seviyesi | Önlisans |
Dersin Türü | ZORUNLU |
Dersin Koordinatörü |
Doç. Dr. NERMİN AKYEL |
Dersi Verenler |
Doç. Dr. NERMİN AKYEL Öğr. Gör. ÜMMEHAN ERDİL ŞAHİN 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 - | 2 - 1 - | A - C - |
2 - Make completion and correction records | 4 - 2 - 1 - | A - C - |
3 - | 4 - 2 - 1 - | A - C - |
4 - Make the closing records of cost and income statement accounts | 4 - 2 - 1 - | A - C - |
5 - Create balance sheet and income statement | 4 - 2 - 1 - | A - C - |
Öğretim Yöntemleri: | 4:Drilland Practice 2:Question-Answer 1:Lecture |
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 |
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Ders Notu | ||
Ders Kaynakları |
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Döküman Paylaşımı |
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Dersin Program Çıktılarına Katkısı
No | Program Öğrenme Çıktıları | KatkıDüzeyi | |||||
---|---|---|---|---|---|---|---|
1 | 2 | 3 | 4 | 5 |
Değerlendirme Sistemi
YARIYIL İÇİ ÇALIŞMALARI | SIRA | KATKI YÜZDESİ |
---|---|---|
Odev | 1 | 10 |
KisaSinav | 1 | 15 |
KisaSinav | 2 | 15 |
AraSinav | 1 | 60 |
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 |