COURSE SYLLABUS

INTERMEDIATE ACCOUNTING

1	Course Title:	INTERMEDIATE ACCOUNTING
2	Course Code:	ISL2203
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	2
6	Semester:	3
7	ECTS Credits Allocated:	6
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	-
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Prof. Dr. Ümit Gücenme Gençoğlu
16	Course Lecturers:	Prof. Dr. Ümit Gücenme Gençoğlu, Doç Dr. Aylin Poroy Arsoy
17	Contactinformation of the Course Coordinator:	lazol@uludag.edu.tr 0224 294 10 43 Uludağ Üniversitesi İİBF. İşletme Bölümü Görükle Bursa
18	Website:
19	Objective of the Course:	The aim of the course is to explain our regulations and TASs about the process in which the amounts of assets, receivables and liabilities are determined and account balance are corrected according to these amounts
20	Contribution of the Course to Professional Development

Learning Outcomes:

1	Understand accounting process ;
2	Strengten knowledge on bookkeeping and financial statements preparetion;
3	Understand the legal regulations in our countryabout inventory;
4	Explain the rules that have to obeyed according to international accounting standards;
5	Understand the commercial income and tax income terms and the difference between commercial income and tax income;
6	Understand open and hidden self financing terms according to TASs and accounting principles;

22	Course Content:

Week	Theoretical	Practical
1	Development of accounting and legal regulations in our country on accounting applications
2	Accounting process and inventory procedures
3	Valuation methods according to Tax Law, valuation and inventory records of liquid assets
4	Valuation and inventory records of securities according to TASs and Tax Law
5	Valuation and inventory records of securities and financial fixed assets according to TASs and Tax Law
6	Valuation and inventory records of receivables according to TASs and Tax Law
7	Valuation and inventory records of inventory according to TASs and Tax Law (intermediate exam)
8	Valuation and inventory records of inventory according to TASs and Tax Law
9	Valuation and inventory records of property, plant and equipment, intangible asset according to TASs and Tax Law
10	Depreciation in tangible and intangible asstes, fixed assets sales.
11	Valuation and inventory records of liabilities according to TASs and Tax Law
12	Valuation and inventory records of equity accounts according to TASs and Tax Law
13	Valuation and inventory records of revenue accounts according to TASs and Tax Law
14	Valuation and inventory records of expense accounts according to TASs and Tax Law

23	Textbooks, References and/or Other Materials:	Envanter, Prof.Dr. Ümit Gücenme , Alfa Aktüel ,Bursa , 2006. Muhasebede Dönem Sonu İşlemleri, Prof.Dr. Adem Çabuk, Dora Basım Yayın Dağıtım, Bursa, 2006. Vergi Usul Kanunu Türk Ticaret kanunu Türkiye Muhasebe Standartları Sermaye Piyasası Kurulu Tebliği,Seri XI.,No.I,29.1.1989 Tarihli Resmi Gazete
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

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High