1. SHORT CYCLE - ASSOCIATE'S DEGREE
  2. KALE VOCATIONAL SCHOOL
  3. ACCOUNTING AND TAX DEPARTMENT
  4. 563 ACCOUNTING AND TAXATION
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
Print

COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
SGV 251ACCOUNTING FOR END OF PERIOD TRANSACTIONS3 + 03rd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Compulsory
Course Objective Period-end accounting transactions, valuation in accounting, inventory transactions of financial statement items. Accordingly, the aim of the course is; is to teach the end-of-period and valuation processes until the stage of preparation of financial statements, based on the functioning of accounting accounts.
Course Content Performing period-end transactions in order to prepare financial statements in accounting, presenting accurate, objective and reliable information to the parties involved in accounting through financial statements by performing period-end transactions in the light of generally accepted accounting concepts and principles, preparation of month-end trial balances, general provisional trial balance and final trial balance, detailed balance sheet and income statement preparation, recognizing the principles and concepts behind the accounting recording process, recognizing and correcting incorrect entries. Counting and valuing assets and resources, year-end records, faulty records, trial balance, preparation of detailed financial statements.
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Comprehend the accounting work that businesses should do as of the end of the period and apply the related records.
2He/she can arrange the financial statements required by the companies as of the end of the period, and interpret the significant differences between the financial statements by understanding them.

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20PO 21PO 22PO 23PO 24PO 25PO 26PO 27PO 28PO 29PO 30PO 31PO 32PO 33PO 34
LO 001                                  
LO 002                                  
Sub Total                                  
Contribution0000000000000000000000000000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Mid-terms11717
Final examination11919
Total Work Load

ECTS Credit of the Course





78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall1YUSUF GALİP


Print

Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
SGV 251 ACCOUNTING FOR END OF PERIOD TRANSACTIONS 3 + 0 1 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer YUSUF GALİP ygalip@pau.edu.tr KMYO A0103 %70
Goals Period-end accounting transactions, valuation in accounting, inventory transactions of financial statement items. Accordingly, the aim of the course is; is to teach the end-of-period and valuation processes until the stage of preparation of financial statements, based on the functioning of accounting accounts.
Content Performing period-end transactions in order to prepare financial statements in accounting, presenting accurate, objective and reliable information to the parties involved in accounting through financial statements by performing period-end transactions in the light of generally accepted accounting concepts and principles, preparation of month-end trial balances, general provisional trial balance and final trial balance, detailed balance sheet and income statement preparation, recognizing the principles and concepts behind the accounting recording process, recognizing and correcting incorrect entries. Counting and valuing assets and resources, year-end records, faulty records, trial balance, preparation of detailed financial statements.
Topics
WeeksTopics
1 Inventory and Valuation Concepts-Measures of Valuation
2 Adjusting Entries in Current Assets
3 Applications related with Adjusting Entries in Current Assets
4 Adjusting Entries in Fixed Assets
5 Applications related with Adjusting Entries in Fixed Assets
6 Adjusting Entries and Applications in Short-Term Liabilities and Long-Term Liabiliites
7 Midterm Exam
8 Adjusting Entries and Applications in Short-Term Liabilities and Long-Term Liabiliites
9 Adjusting Entries and Applications in Shareholder's equity accounts.
10 Adjusting Entries in cost accounts (7/A and 7/B options) and applications by business' field of activity
11 Adjusting Entries in Income Statement Accounts ans calculation of period profit/loss before tax.
12 Convertion of period profit/loss into taxable profit/loss; tax free income ans non-deductable expenses within the context of tax repslations.
13 Application sample in comprehensive adjusting entries in industrial businesses
14 Application sample in comprehensive adjusting entries in service and commercial businesses.
Materials
Materials are not specified.
Resources
ResourcesResources Language
Recep Güneş, Durmuş Acar, İsmet Bekçi, Hayrettin Usul. Dönemsonu İşlemleri (Genel Muhasebe II). Detay Yayıncılık. Ankara, 2015.Türkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes