END OF PERIOD ACCOUNTING PROGRAMME COURSE DESCRIPTION

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

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	ASSOCIATE DEGREE, TYY: + 5.Level, EQF-LLL: 5.Level, QF-EHEA: Short Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assist.Prof. DUYGU ÇELİK
Instructor(s) of the Course Unit	Lecturer SERDAR ORHAN
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	To switch to adjusted trial balance from general trial balance sheet at the end of the period an inventry is taken thanks to the accounts within the period. Once adjusted trial balance is calculated, the profit/loss of the corporation, its assets and resources are determined. Thus, preparing of a balance sheet is achieved with the help of this balance sheet.
Contents of the Course Unit:	This course includes the inventory and valuation operations, and the arrangement of financial statements.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
To be able comprehend end of period accounting operations and record said operations
To be able to design end of period financial statements, analyze and comment on differences between financial statements

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	-

SOURCE MATERIALS & RECOMMENDED READING
Abitter ÖZULUCAN, Dönemsonu Muhasebe İşlemleri, Türkmen Kitabevi

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	Banking and Insurance Intermediaries and Capital Markets practice in the field of legislation (the Banking Law, Insurance Law) has the basic information.				3
2	International financing strategy in the field of Banking and Insurance application knowledge is the explanation.			2
3	Banking and Insurance products and financial institutions have the ability to recognize.				3
4	Banking and Insurance in the field of management and organization gains the ability to practice on.			2

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Gains practical skills in management in the field of Finance, Banking and Insurance.		1

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Located in the area of Banking and Insurance operations (finance, insurance, accounting, financial statements, tax) has the ability to play in the intended manner.						5

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Banking and Insurance has the ability to interpret information in the field.					4
2	Related to the field of Banking and Insurance has the ability to analyze and evaluate information.			2

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Banking and Insurance in applications related to the field to work in study groups and individual has the ability to take responsibility.		1
2	Banking and Insurance related matters fulfills the duties and powers given to him.				3
3	Bringing innovation in the field of Banking and Insurance information, ideas, practices or technologies in the implementation of the risks and take responsibility.			2

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Banking and Insurance on effective oral and written communication uses.		1
2	Techniques are needed for applications in the field of Banking and Insurance, tools and informatics technologies by setting has the ability to use effectively.		1

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	A foreign language (English) at least at the level of European Language Portfolio A2 to follow in the field using information and communicate with colleagues.		1
2	European Computer Driving Licence Foundation with computer software information and communication technologies have the ability to use and to the extent required by the field of information and communication technologies		1

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Log in finding practical solutions towards problems in commercial activities and decision-making skills to win.					4
2	Finance and Insurance sector to take responsibility and legal procedures after providing the entrepreneur to open and run their own workplace grows qualified manpower.					4
3	In applications for banking and insurance customer satisfaction principle solution to the problems faced by the ability to produce wins.		1
4	The universality of social rights in the field of Banking and Insurance, quality and cultural values, environmental protection issues are conscious enough.		1

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	14	6	84
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	14	3	42
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	14	14
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	14	14
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	46	0	198