MUHASEBEDE DÖNEM SONU İŞLEMLERİ PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ELT214	MUHASEBEDE DÖNEM SONU İŞLEMLERİ	4	3	3	6

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assoc.Prof. MUSTAFA ÇANAKÇIOĞLU
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	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.
Contents of the Course Unit:	It teaches Cash, Trade Receivables, Inventories, VAT accounts, Tangible Assets, Period Separator Accounts, Trade Payables and period end reflection, transfer and closing procedures.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
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.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
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	-

SOURCE MATERIALS & RECOMMENDED READING
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

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Follows new generation marketing strategies by learning digital marketing.		1

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Correctly relates the relationship between electronic commerce and information and communication technologies.		1

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Analyzes the current e-commerce environment.					4

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
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