| Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
|---|---|---|---|---|---|
| BSP102 | END OF PERIOD ACCOUNTING | 2 | 3 | 3 | 8 |
Objectives and Contents |
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|---|---|
| Objectives: | 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. |
| Content: | This course includes the inventory and valuation operations, and the arrangement of financial statements. |