1	Course Title:	INTERMEDIATE ACCOUNTING
2	Course Code:	IIS4303
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	4
6	Semester:	7
7	ECTS Credits Allocated:	6
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
10	Laboratory (hour/week) :	0
11	Prerequisites:	Yo
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Doç. Dr. ORHAN BOZKURT
16	Course Lecturers:	Yrd.Doç.Dr. Orhan BOZKURT
17	Contactinformation of the Course Coordinator:	obozkurt@uludag.edu.tr 224 2942695
18	Website:
19	Objective of the Course:	To acquaint students with physical inventory, book inventory, inventory and valuation: liquid assets, fixed assets, short term liabilities, long term liabilities, equities, income and expenditure accounts, arrangement of basic financial statements: balance sheet and income statement, market profit and financial profit and case studies.
20	Contribution of the Course to Professional Development

21

Learning Outcomes:

1 Students completing this course; Define inventory and valuation methods. ; 2 Use the most appropriate valuation method for accounts. ; 3 Identify mistakes in accounting with year-end procedures ; 4 After fixing the mistakes and after valuation, s/he can rearrange the balance. ; 5 Arrange balance sheet .; 6 Expertise in all kinds of corrections in year-end transactions; 7 Arrange income statement at year-end.; 8 To be able to prepare financial statements.;

22	Course Content:

Week	Theoretical	Practical
1	Reasons that require accounting final transactions.
2	Definition of inventory, valuation rules
3	Cash box, cheques received, inventory and valuation of ban accounts
4	Equities, inventory and valuation of bill of Exchange and bills receivable
5	Receipents and inventory and valuation of various receivable accounts
6	Inventory and valuation of accounts related to value added tax
7	Inventory and valuation of commercial commodity accounts
8	LESSON-REPEATING
9	Inventory and valuation of tangible and intangible fixed assets
10	Corrections and correction records in fixed asset accounts
11	Inventory and valuation of short and long term liabilities
12	Inventory and valuation of equity capital accounts
13	Inventory and valuation of expense and income accounts.
14	Calculation and accounting process of advance taxes in companies.

23	Textbooks, References and/or Other Materials:	Muhasebede Dönemsonu İşlemleri (TMS ve TFRS uyumlu), Cemal Elitaş, Mehmet Erkan, Ekin yayınevi, Bursa, 2010. Dönemsonu Muhasebe İşlemleri, Mehmet Ali Feyiz, Murathan yayınevi, 2009.
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	3	42
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	26	26
Others	0	0	0
Final Exams	1	40	40
Total WorkLoad			150
Total workload/ 30 hr			5
ECTS Credit of the Course			5

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 LO1 3 2 2 3 2 4 2 3 3 1 4 5 LO2 3 3 3 3 3 4 3 3 3 1 4 5 LO3 3 3 3 3 3 4 3 3 3 2 4 5 LO4 3 3 3 3 3 4 3 3 3 1 4 5 LO5 3 3 3 3 3 4 3 3 3 2 4 5 LO6 3 2 3 3 3 4 3 3 3 1 4 5 LO7 0 3 3 3 3 4 3 3 3 2 4 5 LO8 0 3 3 3 3 4 3 3 3 2 4 5

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High