Year End Accounting Procedures (ISL365) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Year End Accounting Procedures	ISL365		3	0	0	3	5

Pre-requisite Course(s)
-

Course Language	Turkish
Course Type	N/A
Course Level	Bachelor’s Degree (First Cycle)
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; Prepares year-end accounting entries. Prepares the balance sheet and income statement within the framework of the relevant laws.
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 Accounting in financial tangible assets	Course Book Chapter 2.12.
8	Year End Accounting in Tangible Assets	Course Book Chapter 2.14
9	Year End Accounting and Amortization in Intangible Assets and Depletable Assets	Course Book Chapter 2.15
10	Year End Accounting in Financial Debts, Commercial and Other Debts	Course Book Chapter 2.16, 2.17, 2.18
11	Year End Accounting in Severance Pay	Course Book Chapter 2.20
12	Year End Accounting in Equity	Course Book Chapter 2.22
13	Transactions Related to Result Accounts, Commercial Profit	Course Book Chapter 2.23, 2.24
14	Preparing Balance Sheet and Income Statement

Sources

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	-	-
Laboratory	-	-
Application	-	-
Field Work	-	-
Special Course Internship	-	-
Quizzes/Studio Critics	-	-
Homework Assignments	-	-
Presentation	-	-
Project	-	-
Report	-	-
Seminar	-	-
Midterms Exams/Midterms Jury	1	40
Final Exam/Final Jury	1	60
Toplam	2	100

Percentage of Semester Work	40
Percentage of Final Work	60
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
#	Program Qualifications / Competencies	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
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.					X
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
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class	14	2	28
Presentation/Seminar Prepration
Project
Report
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