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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
YEAR-END ACCOUNTING TRANSACTIONS MUP 112 2 2 + 1 3 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Önlisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi OSMAN HAMDİ METE
Dersi Verenler
Dersin Yardımcıları
Dersin Kategorisi
Dersin Amacı
A final ledger is formed through making evaluations of the inventory and the kalan for the transition from general temporaray ledger compiled at the end of the term to a final ledger. With the formation of the final ledger, the administration’ s profit and loss are figured out. Defining its presence and obligation through this ledger, it is aimed to provide a clear view of the balance sheet and the income table.
Dersin İçeriği
Improving the knowledge and skills acquired at the general accounting course and applying these to more complex management situations
Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Keeping records of the year-end transactions of the administrations 1 - 2 - 3 - 14 - A - C -
2 - Preparing the financial tables that administrations are supposed to prepare by the year-end, commenting on the significant diffferences between the financial tables 1 - 2 - 3 - 14 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion 14:Self Study
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 Definition of year-end accountıng transactions
2 Definition of inventory and evaluation
3 Transfer of active accounts to result accounts
4 Transfer of passive accounts to result accounts
5 Transfer of income and outcome accounts to result accounts
6 According to 7/A and 7/B cost accounts
7 Preparation of balance and income schedules
8 year-end transactions according to business accounts
9 Clousure transactions of year-end balance accountings
10 Balance and income schedules
11 Application of 7/A and 7/B in commercial business
12 Application of 7/A and 7/B in product business
13 Application of 7/A and 7/B in service business
14 Example practice

Kaynaklar

Ders Notu
Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 50
KisaSinav 1 15
Odev 1 20
KisaSinav 2 15
Toplam 100
Yıliçinin Başarıya Oranı 20
Finalin Başarıya Oranı 80
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 10 10
Quiz 2 15 30
Assignment 1 15 15
Toplam İş Yükü 151
Toplam İş Yükü /25(s) 6.04
Dersin AKTS Kredisi 6.04
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