Ders Bilgileri

INVENTORY AND BALANCE SHEET
Kodu	Dönemi	Teori	Uygulama	Ulusal Kredisi	AKTS Kredisi
		Saat / Hafta
İŞL353	Fall	3	0	3

Ön Koşulu Olan Ders( ler )
Dili	en
Türü	Elective
Seviyesi	Bachelor's
Öğretim Elemanı( ları )	Res. Ass. (PhD), Gizem ÇOPUR VARDAR
Öğretim Sistemi	Face to Face
Önerilen Hususlar
Staj Durumu	None
Amacı	Through the interim accounting records, inventory is issued for the transition from the general temporary mise to the final mise at the end of the period, the remaining valuation is made and the final trial is issued. With the creation of a definite balance, the profit or loss situation, assets and resources of the company are determined by this balance. Therefore, the balance sheet and income statement is intended to be organized with the help of this trial balance.
İçeriği	Performing inventory and valuation transactions at the end of an activity period

Dersin Öğrenim Çıktıları

#	Öğrenim Çıktıları
1	Define inventory and valuation methods.
2	Uses the most appropriate valuation method for accounts.
3	Corrects the accounting errors made with the period-end transactions.
4	Corrects the mistakes made and re-arranges the temperament after valuation.
5	Prepares balance sheet and income table at the end of the period.
6	Specializes in all corrections and periodical preparation of the financial statements.

Haftalık Ayrıntılı Ders İçeriği

#	Konular	Öğretim Yöntem ve Teknikleri
1	Reasons for year end accounting procedures
2	Definition of year end procedures and evaluation rules
3	Year end procedures and evaluation of cash, checks received and bank accounts
4	Year end procedures and evaluation of stock, bonds and notes receivable accounts
5	Year end procedures and evaluation of customers and some credit accounts
6	Inventory and valuation of accounts related to value added tax
7	Year end procedures and evaluation of accounts about value added tax
8	midterm exam
9	Year end procedures and evaluation of tangible and intengible asset accounts
10	Corrections and adjustment records for fixed asset accounts
11	Year end procedures and evaluation of short term liabilities
12	Year end procedures and evaluation of long term liabilities
13	Year end procedures and evaluation of equity capital accounts
14	Year end procedures and evaluation of revenue and expenses accounts
15	General application
16	Final Exam

Resources

#	Malzeme / Kaynak Adı	Kaynak Hakkında Bilgi	Referans / Önerilen Kaynak
1	Örten Remzi; Karapınar Aydın (2013) Türkiye Muhasebe Standartları ile Uyumlu Dönem Sonu Muhasebe Uygulamaları, Gazi Kitabevi, 5. baskı, Ankara

Ölçme ve Değerlendirme Sistemi

#	Ağırlık	Çalışma Türü	Çalışma Adı
1	0.4	1	1. Mid-Term Exam
2	0.6	5	Final Exam

Dersin Öğrenim Çıktıları ve Program Yeterlilikleri ile İlişkileri

#	Öğrenim Çıktıları	Program Çıktıları	Ölçme ve Değerlendirme
1	Define inventory and valuation methods.	1͵2	1͵2
2	Uses the most appropriate valuation method for accounts.	1͵2	1͵2
3	Corrects the accounting errors made with the period-end transactions.	1͵2	1͵2
4	Corrects the mistakes made and re-arranges the temperament after valuation.	1͵2	1͵2
5	Prepares balance sheet and income table at the end of the period.	1͵2	1͵2
6	Specializes in all corrections and periodical preparation of the financial statements.	1͵2	1͵2

Not: Ölçme ve Değerlendirme sütununda belirtilen sayılar, bir üstte bulunan Ölçme ve Değerlerndirme Sistemi başlıklı tabloda belirtilen çalışmaları işaret etmektedir.

İş Yükü Detayları

#	Etkinlik	Adet	Süre (Saat)	İş Yükü
0	Course Duration	14	3	42
1	Course Duration Except Class (Preliminary Study, Enhancement)	14	2	28
2	Presentation and Seminar Preparation	0	0	0
3	Web Research, Library and Archival Work	0	0	0
4	Document/Information Listing	0	0	0
5	Workshop	0	0	0
6	Preparation for Midterm Exam	1	12	12
7	Midterm Exam	1	1	1
8	Quiz	0	0	0
9	Homework	0	0	0
10	Midterm Project	0	0	0
11	Midterm Exercise	0	0	0
12	Final Project	1	1	1
13	Final Exercise	0	0	0
14	Preparation for Final Exam	1	15	15
15	Final Exam	1	1	1
				100