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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
YEAR-END 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 Doç. Dr. NERMİN AKYEL
Dersi Verenler Öğr. Gör. DİLEK TÜRK
Öğr. Gör. NAFİ FİLİZ
Dersin Yardımcıları
Dersin Kategorisi Alanına Uygun Temel Öğretim
Dersin Amacı
By deriving inventory for passing to post-closing trial balance from general preclosing trial balance through in-period accounting entries and after valuation of balance, post-closing trial balance is derived. Profit / loss, assets and libalities of business are determined by post-closing trial balance. By that way, it is aimed to prepare balance sheet and income statement with the help of this trial balance.
Dersin İçeriği
To prepare financial statements by making transactions of inventory and valuation at the end of the period
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - 1. To be able to apply related entries by comprehending the accounting works that the companies have to prepare at the end of the period 2 - 1 - B - A -
2 - 2. To be able to prepare financial statements which companies have to prepare at the end of the period and to be able to interpret by comprehending the net differences between financial statements 4 - 2 - 1 - C - A -
Öğretim Yöntemleri: 4:Drilland Practice 2:Question-Answer 1:Lecture
Ölçme Yöntemleri: C:Homework A:Testing B:Oral Exam

Ders Akışı

Hafta Konular ÖnHazırlık
1 Definition and the scope of year-end accounting transactions (inventory and valuation)
2 Valuation according to Tax Procedure Law and Turkish Commercial Law
3 Exercise on sample beginning and the end of year inventory
4 Transfering of balances, after asset valuation to result accounts according to uniform chart of account,
5 Transfering of balances, after liability valuation to result accounts according to uniform chart of account,
6 Transfering of balances of income accounts and expense accounts to year-end accounts
7 Transfering of cost account related transactions to year-end accounts according to 7/A and 7/B
8 Year end accounting transactions for manufacturing, service and trade business separately
9 To make entries and year-end transactions according to business basis
10 Midterm Exam
11 Preparation of balance sheet and income statement
12 7/A and 7/B exercises on trade companies (Monography)
13 7/A and 7/B exercises on manufacturing companies (Monography)
14 7/A and 7/B exercises on service companies (Monography)

Kaynaklar

Ders Notu
Ders Kaynakları

Döküman Paylaşımı


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
AraSinav 1 60
KisaSinav 1 15
KisaSinav 2 15
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 3 48
Mid-terms 1 10 10
Assignment 1 20 20
Performance Task (Laboratory) 1 25 25
Toplam İş Yükü 167
Toplam İş Yükü /25(s) 6.68
Dersin AKTS Kredisi 6.68
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