MUHASEBEDE DÖNEM SONU İŞLEMLERİ DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
ELT214	MUHASEBEDE DÖNEM SONU İŞLEMLERİ	4	3	3	6

DERS BİLGİLERİ
Dersin Öğretim Dili :	Türkçe
Dersin Düzeyi	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Assoc.Prof. MUSTAFA ÇANAKÇIOĞLU
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	Preparation of Income Statement and Balance Sheet is to provide knowledge and skills regarding accounting and non-accounting inventory, the operation of accounts and period-end transactions.
İçerik:	It teaches Cash, Trade Receivables, Inventories, VAT accounts, Tangible Assets, Period Separator Accounts, Trade Payables and period end reflection, transfer and closing procedures.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Understands the importance of end-of-period transactions.
Knows the structure of the Income Statement and Balance Sheet.
Learns the duties and purposes of the Balance Sheet and Income Statement accounts.
Learns accounting inventory and non-accounting inventory transactions.
Understands how the profit or loss of the business for the accounting period is determined.

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	Book - Reading lecture notes	Concept of Accounting and Accounting Period and Flow of Accounting, General Explanation on Uniform Chart of Accounts and Accounting Recording System	Lecture-Question and Answer
2	Book - Reading lecture notes	Functioning of VAT Accounts	Lecture-Question and Answer
3	Book - Reading lecture notes	End of Period Transactions of Cash and Foreign Currency Accounts	Lecture-Question and Answer
4	Book - Reading lecture notes	STMM calculation with Intermittent and Continuous Inventory Taking Methods	Lecture-Question and Answer
5	Book - Reading lecture notes	Stock Valuation Methods	Lecture-Question and Answer
6	Book - Reading lecture notes	Depreciation Calculation Methods	Lecture-Question and Answer
7	Book - Reading lecture notes	Period Separator Accounts	Lecture-Question and Answer
8	-	MID-TERM EXAM	-
9	Book - Reading lecture notes	Concept of Provision and Doubtful Trade Receivables and Provision for Doubtful Trade Receivables	Lecture-Question and Answer
10	Book - Reading lecture notes	Stock Impairment Provision and Securities Impairment Provision	Lecture-Question and Answer
11	Book - Reading lecture notes	Working Principles of Expense Accounts According to Option 7/A	Lecture-Question and Answer
12	Book - Reading lecture notes	Reflecting Expense Accounts	Lecture-Question and Answer
13	Book - Reading lecture notes	Receiving the Income Statement	Lecture-Question and Answer
14	Book - Reading lecture notes	Transfer and Closing Records	Lecture-Question and Answer
15	Book - Reading lecture notes	An overview	Lecture-Question and Answer
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
SEVİLENGÜL, O. (2016), Genel Muhasebe, Ankara: Gazi Kitabevi
SEVİLENGÜL, O. (2013), Çözümlü Muhasebe Problemleri, Ankara: Gazi kitabevi
FEYİZ, M.A. (2013), Genel Muhasebe, İstanbul: Ekin Yayınevi
UYSAL, T. ŞENLİK, M. (2013), Genel Muhasebe, İstanbul: Seçkin Yayıncılık
Çanakçıoğlu, Mustafa. (2015) Dönem Sonu Muhasebe Uygulamaları, Der yayınları, İstanbul

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Learns the basic information about electronic commerce.		1
2	Gains awareness about project and risk management skills and the importance of entrepreneurship, innovation and sustainable development.		1

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Follows new generation marketing strategies by learning digital marketing.		1

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Correctly relates the relationship between electronic commerce and information and communication technologies.		1

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Applies the knowledge and skills related to the field, taking into account its social and ethical responsibilities.			2

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Researches developments in science and technology and understands the importance of constantly renewing themselves adopting lifelong learning as a principle.				3

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Gains skills in web and graphic design.	0
2	Has the ability to produce innovative works by learning to use digital tools effectively.	0

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Evaluates the developments in the world from an intellectual perspective in the light of the joint faculty courses taken.						5

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Analyzes the current e-commerce environment.					4

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	12	2	24
Land Surveying	0	0	0
Group Work	5	2	10
Laboratory	0	0	0
Reading	6	2	12
Assignment (Homework)	11	2	22
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	23	23
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	18	18
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	52	0	153