Action of income statement accounts and balance sheet to Uniform Chart of accounts and to teach record technique in our country as using the methods of record
20
Contribution of the Course to Professional Development
21
Learning Outcomes:
1
Able to keeping the books as using the accounting technique for record of financial events ;
2
Able to compose records relative to action of accounts in fixed assets set;
3
Able to have record of actions relative to short-term liabilities accounts;
4
Able to have record of actions relative to long-term liabilities accounts;
5
Able to have record of actions of equity accounts;
6
Able to have inventory actions relative to aacounting external and internal about balance sheet and income statement accounts;
7
Able to compose balance sheet and income statement as complete to actions of end of the period to legislationin our country;
8
Able to compute consequence of the period as using to cost,income and expense accounts in uniform accounting system;
9
Able to compare 7/A and 7/B options;
22
Course Content:
Week
Theoretical
Practical
1
Inventory and valuation concepts, valuation methods
2
Liquid assests, securities, inventory and valuation at trade receivables
3
Actions of end of period and record of actions in connection with corpareal and uncorpereal fixed assets
4
Selling of depreciable fixed assets,renewall fund and practices relative to actions of asset factors
5
Categorization of accounts relative to liabilities,record of processes relating to action of trade dept accounts and action of end of period
6
To give short-term and long-term liabilities publicity and actions of end of period
7
Exercises
8
Repeating courses and midterm exam
9
To give own funds publicity and actions of end of period
10
Analysis of income statement accounts
11
Categorize of income and expenses,their records and actions of conclusion accounts
12
7/A option
13
7/B option
14
Exercises
23
Textbooks, References and/or Other Materials:
1-Genel muhasebe ve dönem sonu muhasebesiyle ilgili tüm kaynaklar 2-Yrd.Doç.Dr.Ali Ildır;”Dönem Sonu Muhasebe İşlemleri”,Paradigma Akademi Yayın No:4,Bursa-2003,ISBN:975-92679-3-4 3- Prof.Dr.İbrahim Lazol; “Genel Muhasebe”, Ekin Kitabevi,Bursa
24
Assesment
TERM LEARNING ACTIVITIES
NUMBER
PERCENT
Midterm Exam
1
40
Quiz
0
0
Homeworks, Performances
0
0
Final Exam
1
60
Total
2
100
Contribution of Term (Year) Learning Activities to Success Grade
40
Contribution of Final Exam to Success Grade
60
Total
100
Measurement and Evaluation Techniques Used in the Course
Information
25
ECTS / WORK LOAD TABLE
Activites
NUMBER
TIME [Hour]
Total WorkLoad [Hour]
Theoretical
14
3
42
Practicals/Labs
0
0
0
Self Study and Preparation
14
2
28
Homeworks, Performances
0
0
0
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
1
10
10
Others
0
0
0
Final Exams
1
10
10
Total WorkLoad
90
Total workload/ 30 hr
3
ECTS Credit of the Course
3
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
