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FACULTY of ECONOMICS and ADMINISTRATIVE SCIENCES / DEPARTMENT of LABOR ECONOMICS and INDUSTRIAL RELATIONS

Course Catalog
http://iibf.ktu.edu.tr/index.php?s=ceko
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İİBF
FACULTY of ECONOMICS and ADMINISTRATIVE SCIENCES / DEPARTMENT of LABOR ECONOMICS and INDUSTRIAL RELATIONS /
Katalog Ana Sayfa
  Katalog Ana Sayfa  KTÜ Ana Sayfa   Katalog Ana Sayfa
 
 

ISL1002Accounting - II3+0+0ECTS:4
Year / SemesterSpring Semester
Level of CourseFirst Cycle
Status Compulsory
DepartmentDEPARTMENT of LABOR ECONOMICS and INDUSTRIAL RELATIONS
Prerequisites and co-requisitesNone
Mode of Delivery
Contact Hours14 weeks - 3 hours of lectures per week
LecturerProf. Dr. Abdülkadir PEHLİVAN
Co-Lecturer
Language of instructionTurkish
Professional practise ( internship ) None
 
The aim of the course:
Recording and reporting end-of-period inventory transactions in businesses.
 
Learning OutcomesCTPOTOA
Upon successful completion of the course, the students will be able to :
LO - 1 : define the basic concepts related to period-end transactions and explain the necessity of these transactions.1,3,6,81,
LO - 2 : understand how to make end-of-period adjustments in the light of generally accepted accounting principles and tax laws.1,3,6,81,
LO - 3 : record period-end transactions in commercial books using appropriate accounting principles.1,3,6,81
LO - 4 : analyze the impact of period-end records on financial statements.1,3,6,81
LO - 5 : prepare and interpret financial statements based on period-end transactions.1,3,6,81
CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), LO : Learning Outcome

 
Contents of the Course
Inventory, Evaluation, Inventory Transactions of Equities, Expense and Revenue Accounts, Off the Balance -Sheet Accounts , Transaction of Balance -Sheet and Income Statement , Adjustment of Financial Statements in Response to Increases in the General Level of Prices , Various Practices.
 
Course Syllabus
 WeekSubjectRelated Notes / Files
 Week 1Basic concepts and definitions (inventory, evaluation)
 Week 2Evaluation scales and its application fields
 Week 3The inventory and evaluation of the assets accounts; current assets (liquid assets)
 Week 4The inventory and evaluation of the assets accounts; current assets (securities)
 Week 5The inventory and evaluation of the assets accounts; current assets (trade receivables)
 Week 6The inventory and evaluation of the assets accounts; current assets (trade receivables - inventories)
 Week 7The inventory and evaluation of the assets accounts; current assets (inventories continue)
 Week 8The inventory and evaluation of the assets accounts; fixed assets (financial fixed assets)
 Week 9Mid-term exam
 Week 10The inventory and evaluation of the assets accounts; fixed assets (tangible, intangible fixed assets; depreciation and amortization applications)
 Week 11The inventory and evaluation of the liabilities accounts; short and long term liabilities
 Week 12The inventory and evaluation of the liabilities accounts; shareholders equity (components of shareholders equity)
 Week 13The inventory and evaluation of the incomes and expenses accounts and examination of contingencies and commitments accounts
 Week 14Analysis and evaluation of the balance sheet and income statements, and inflation accounting
 Week 15Exercises
 Week 16End-of-term exam
 
Textbook / Material
1Sürmen, Y. 2017, Muhasebe-II, Celepler Matbaacılık, Trabzon
 
Recommended Reading
1Erkan, M., Okutmuş E. 2018; Dönemsonu Muhasebe İşlemleri , Ekin Yayınevi, Bursa.
 
Method of Assessment
Type of assessmentWeek NoDate

Duration (hours)Weight (%)
Mid-term exam 9 04/2024 35 50
End-of-term exam 16 06/2024 45 50
 
Student Work Load and its Distribution
Type of workDuration (hours pw)

No of weeks / Number of activity

Hours in total per term
Yüz yüze eğitim 3 14 42
Sınıf dışı çalışma 3 14 42
Laboratuar çalışması 0 0 0
Arasınav için hazırlık 6 2 12
Arasınav 1 1 1
Uygulama 0 0 0
Klinik Uygulama 0 0 0
Ödev 0 0 0
Proje 0 0 0
Kısa sınav 0 0 0
Dönem sonu sınavı için hazırlık 11 2 22
Dönem sonu sınavı 1 1 1
Diğer 1 0 0 0
Diğer 2 0 0 0
Total work load120