ECTSYear End Accounting Procedures

Year End Accounting Procedures (ISL365) Ders Detayları

Course Name Corse Code Dönemi Lecture Hours Uygulama Saati Lab Hours Credit ECTS
Year End Accounting Procedures ISL365 5. Semester 3 0 0 3 5
Pre-requisite Course(s)
Course Language Türkçe
Course Type Compulsory Departmental Courses
Course Level Lisans
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Asst. Prof. Dr. Zeki Yanık
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
  • repare the balance sheet and income statement at the end
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 Fİnal 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 0
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 Understanding and explaining the concepts regarding to the main fields of Management (Management, Production, Marketing, Accounting- Finance) and gaining the ability to apply these skills in management. X
2 Gaining the ability to use technology required for buseiness administration X
3 An ability to analyze the information and reports of the markets and businesses and setting goals with respect to results of the analysis. X
4 An ability to trace and evaluate the global, local and/or regional developments related to businesses and making strategic decisions. X
5 An ability to set a innovative business or an ability to use the knowledge in the operations of management(taking risk, finding resources, making market research, and preparing business plans etc.) X
6 An ability to apply knowledge regarding functions of management. X
7 An ability to have oral and written communication skills particular to management and use these skills effectively in professional relations X
8 Compliance with rules of Socials and business ethics and to the principles of social responsibility X
9 An ability to use life-long learning approach in order to adapt constantly changing environmental factors (technological, political ,economical, and socio cultural etc.) X
10 An ability to conduct research on management and reporting the outcomes with the related parties. X
11 Taking responsibility within the teamwork, thinking critically and taking initiative in problem solving. X
12 Using professional English in written and verbal communication. ("European Language Portfolio Global Scale", Level B1) X
13 Having knowledge about law required by management. X

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