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END OF PERIOD ACCOUNTING COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BSP102 END OF PERIOD ACCOUNTING 2 3 3 8

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week Preparatory Topics(Subjects) Method
1 - - Definition of Inventory, its types, reasons for inventory recording, standards of valuation -
2 - - Inventory operations in asset accounts (liquid assets account class) -
3 - - Inventory operations in asset accounts (securities, trade accounts receivable account class) -
4 - - Practice -
5 - - Inventory operations in asset accounts (stock valuation methods) -
6 - - Inventory operations in asset accounts (prepaid expenses, class of property) -
7 - - Inventory operations in liability accounts (financial liabilities, trade liabilities class) -
8 - MID-TERM EXAM -
9 - - Practice -
10 - - Inventory operations in liability accounts (financial liabilities, trade liabilities class) -
11 - - Inventory and Valuation operations in statement of income calculations -
12 - - Practice -
13 - - General trial balance and adjusted trial balance and examples -
14 - - Drawing financial statements: balance sheet and income statement, Closing of an account -
15 - - Practice -
16 - FINAL EXAM -
17 - FINAL EXAM -