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Course Description

Course Code Semester Teoric Credit ECTS
ACCOUNTING PERIOD-END OPERATIONS MYO 251 2 3 + 1 4 6
Prerequisite Courses
Recommended Elective Courses
Course Language Türkçe
Level of the Course Önlisans
Course Type ZORUNLU
Course Coordinator Doç. Dr. NERMİN AKYEL
Instructor
Course Assistants
Course Category
Course Objective
Course Content
Learning Outcomes of the Course Teaching Methods Measurement Methods
1 - 1 - 2 - A - C -
2 - 2 - 1 - 4 - C - A -
3 - 4 - 2 - 1 - C - A -
4 - 1 - 2 - 4 - C - A -
5 - 4 - 2 - 1 - B - A -
Teaching Methods: 1:Lecture 2:Question-Answer 4:Drilland Practice
Measurement Methods: C:Homework A:Testing B:Oral Exam

Course Flow

Week Topics Preliminary
13 Creating Balance Sheet and Income Statement Researching the subject from related sources
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
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, pro-depreciation 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
14 Application Examples (Monographs) Researching the subject from related sources

Resources

Lecture Notes
Course Resources

Document Sharing


Contribution of the Course to Program Outcomes

No Program Learning Outcomes Contribution Level
1 2 3 4 5

Evaluation System

Contribution Level Order Percentage of Contribution
Odev 1 10
AraSinav 1 60
KisaSinav 1 15
KisaSinav 2 15
Total 100
The Ratio of the Semester to Success 50
Final to Success Ratio 50
Total 100

ECTS Workload

Activity Sayısı Time (Hour) Total Workload (Hour)
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 10 10
Quiz 2 10 20
Assignment 1 12 12
Final examination 1 20 20
Total Workload 158
Total Workload / 25 (h)Toplam İş Yükü /25(s) 6.32
ECTS Credit of the Course 6.32
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