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| MVUP102 | GENERAL ACCOUNTİNG II | 3+1+0 | ECTS:5 | | Year / Semester | Spring Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | DEPARTMENT of ACCOUNTING and TAX DEPARTMENT | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face, Practical | | Contact Hours | 14 weeks - 3 hours of lectures and 1 hour of practicals per week | | Lecturer | -- | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | Explaining inventory processes required to be performed by enterprises as of date of balance sheet |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | have knowledge on inventory process required to be performed by enterprises at the end of the period | 1,2,3,4,5,6,7,8,9 | | | LO - 2 : | register correction records of assets owned | 1,2,3,4,5,6,7,8,9 | | | LO - 3 : | register correction records of equities owned | 1,2,3,4,5,6,7,8,9 | | | LO - 4 : | register correction records of income gained within the period | 1,2,3,4,5,6,7,8,9 | | | LO - 5 : | register correction records of expenses realized within the period | 1,2,3,4,5,6,7,8,9 | | | 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 | | |
| At the end of periods, taking inventory of all assets and equities possessed by enterprise and coverage entries by making necessary correction after concerning assets and equities are compared with valid recognition records
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | General practice on operation of current account and liability account | | | Week 2 | Introducing end-of-period accounting procedures, introduction to the concept of inventory, inventory processes of cash account | | | Week 3 | Account of checks received, Bank account, Account of check given, inventory procedures about account of other liquid assets | | | Week 4 | Inventory records on equities and trade receivables | | | Week 5 | Inventory valuation methods in continuous and periodic inventory methods and examples | | | Week 6 | Inventory registration of inventories and inventory registrations of prepaid expenses and short-term deferred income accruals | | | Week 7 | Valuation of Tangible Asset and Inventory Procedures of Tangible Assets, practice examples for inventory of balance sheet assets | | | Week 8 | general repetation | | | Week 9 | Mid-term exam | | | Week 10 | Inventory Procedures of balance sheet liabilities | | | Week 11 | Inventory procedures of income and expense accounts | | | Week 12 | Arrangement of basic financial statements | | | Week 13 | Arrangement of additional financial statements | | | Week 14 | Solution examples for end-of-period procedures | | | Week 15 | Solution examples for end-of-period procedures | | | Week 16 | End-of-term exam | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | In-term studies (second mid-term exam) | 9 | 8/04/2013 | 0,5 | 50 | | End-of-term exam | 16 | 28/05/2013 | 0,6 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 4 | 13 | 52 | | Arasınav için hazırlık | 3 | 7 | 21 | | Arasınav | .5 | 1 | .5 | | Dönem sonu sınavı için hazırlık | 4 | 13 | 52 | | Dönem sonu sınavı | .5 | 1 | .5 | | Total work load | | | 126 |
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