ECTS - Year End Accounting Procedures

Year End Accounting Procedures (MAN365) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Year End Accounting Procedures MAN365 3 0 0 3 5
Pre-requisite Course(s)
Course Language English
Course Type N/A
Course Level Bachelor’s Degree (First Cycle)
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Kamil Büyükmirza
Course Assistants
Course Objectives This course aims to keep records of short-term liabilities, long-term liabilities, equity capitals, to determine income and outcome statements, to carry out income balance sheets, inventory, sector based sample applications, to list Turkish Accounting standards.
Course Learning Outcomes The students who succeeded in this course;
  • Define the inventory and its valuation methods.
  • Use the appropriate valuation method about accounts.
  • Identify the accounting mistakes with the help of inventory transactions.
  • Rearrange the trial balance after adjustments and evaluation of the mistakes
Course Content Preparation of the trial balances, year-end accounting transactions, closing entries and preparation of the main financial statements.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Inventory Concept, Types, Valuation and Measurement according to VUK and TCC Course Book Chapter 1
2 Valuation at Liquid Assets, Year End Accounting Procedures Course Book Chapter 2.5.
3 Year end procedures and evaluation of stock, bonds and notes receivable accounts Course Book Chapter 2.6., 2.7., 2.8.
4 Year end procedures and evaluation of merchandise accounts Course Book Chapter 2.9.
5 Year end accounting in construction and repair work spread over years’ Course Book Chapter 2.10.
6 Year End Accounting in Period Separate Accounts Course Book Chapter 2.11.
7 Year end procedures and evaluation of accounts about value added tax Course Book Chapter 2.19.
8 Midterm Exam
9 Year End Accounting in financial tangible assets Course Book Chapter 2.12.
10 Year End Accounting in Tangible Assets Course Book Chapter 2.14
11 Year End Accounting and Amortization in Intangible Assets and Depletable Assets Course Book Chapter 2.15
12 Year End Accounting in Financial Debts, Commercial and Other Debts Course Book Chapter 2.16, 2.17, 2.18
13 Year End Accounting in Severance Pay Course Book Chapter 2.20
14 Year End Accounting in Equity Course Book Chapter 2.22
15 Transactions Related to Result Accounts, Commercial Profit Course Book Chapter 2.23, 2.24
16 Final Exam


Course Book 1. Dönem Sonu Muhasebe Uygulamaları, Prof. Dr. Remzi ÖRTEN ve Prof. Dr. Aydın KARAPINAR, Gazi Kitabevi

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 1 10
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 4 20
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 40
Toplam 7 100
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses
Major Area Courses X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 Having the conceptual and applied knowledge about the basic functions of the business and gaining the ability to use the knowledge
2 To be able to diagnose the problems related to the field of business, to use scientific approaches effectively in the solution of problems and decision-making processes.
3 To be able to reveal and analyze the environmental, social, global effects and legal consequences of the applications related to the basic functions of the business. X
4 To be able to analyze information and reports that concern businesses at the national, regional and global level, to set strategic goals according to the results obtained
5 Gain the ability to use, report and interpret Business Information Systems and sub-modules required by business management X
6 Planning necessary activities such as starting a new business with innovative and creative thinking and taking risks for the sustainability of the business, finding resources, making market analysis, preparing a business plan, and using the learned information in this direction.
7 Being aware of the fact that the research and learning process continues throughout life, to be able to follow the scientific and technological developments related to the business, to support oneself and the organization in innovation and continuous development.
8 To have the necessary leadership and managerial skills to achieve business objectives effectively and efficiently.
9 To be able to conduct scientific research in the field of business and report the results of the research to be used in managerial decision-making processes.
10 To be able to transfer information about the field of business using effective verbal, written and visual communication methods in the language of learning and professional English
11 To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values
12 Working effectively with different disciplines or multicultural teams, taking responsibility, making risk analysis, adapting to change, critical thinking and using initiative in problem solving
13 .

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration
Homework Assignments 1 15 15
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 20 20
Prepration of Final Exams/Final Jury 1 20 20
Total Workload 131