Information Package / Course Catalogue
Inventory and Balance Sheet
Course Code: MVU212
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 1
Credit: 4
Lab: 0
ECTS: 4
Objectives of the Course

The purpose of this course is to teach students the theory and practice of accounting at an intermediate level. In addition, through this course, students will understand the basic financial statements and the items of these statements in detail and will develop their accounting logic. Thus, they will be able to solve many accounting problems they encounter.

Course Content

Basic Concepts, end-of-period transactions, inventory types, inventory of current assets, inventory of fixed assets, inventory of short-term liabilities, inventory of long-term liabilities, inventory of equity, inventory of income statement accounts, inventory of cost accounts, inventory of off-balance sheet accounts.

Name of Lecturer(s)
Learning Outcomes
1.Explain end-of-period transactions in accounting, their necessity and scope.
2.Explain the concept of valuation and valuation criteria.
3.Be able to perform inventory transactions related to current and fixed assets.
4.Be able to perform inventory operations related to foreign resources.
5.Be able to perform inventory transactions related to income and expenses.
Recommended or Required Reading
1.elimoğlu, S., Kaya, E. (Editors).(2013). Inventory and Balance Sheet
Weekly Detailed Course Contents
Week 1 - Theoretical & Practice
Introduction to End of Period Procedures
Week 2 - Theoretical & Practice
Introduction to End of Period Procedures
Week 3 - Theoretical & Practice
Valuation in Accounting
Week 4 - Theoretical & Practice
Inventory Transactions of Current Assets I: Liquid Assets
Week 5 - Theoretical & Practice
Current Assets Inventory Transactions I: Securities
Week 6 - Theoretical & Practice
Current Assets Inventory Transactions I: Accounts Receivable
Week 7 - Theoretical & Practice
Current Assets Inventory Transactions II: Stocks and Other Current Assets
Week 8 - Theoretical & Practice
Inventory Transactions of Tangible Fixed Assets
Week 9 - Theoretical & Practice
Inventory Transactions of Intangible Fixed Assets
Week 10 - Theoretical & Practice
Inventory Transactions of Payables
Week 11 - Theoretical & Practice
Inventory Transactions of Equity
Week 12 - Theoretical & Practice
Inventory Transactions of Revenues
Week 13 - Theoretical & Practice
Inventory Transactions of Expenses
Week 14 - Theoretical & Practice
Preparation and Presentation of Financial Statements
Assessment Methods and Criteria
Type of AssessmentCountPercent
Attending Lectures1%10
Quiz1%10
Midterm Examination1%20
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141470
Lecture - Practice140114
Assignment1011
Midterm Examination1617
Final Examination1718
TOTAL WORKLOAD (hours)100
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
1
5
4
5
2
3
3
2
2
2
OÇ-2
1
5
4
4
1
4
2
3
2
2
OÇ-3
1
5
4
5
4
5
3
2
3
3
OÇ-4
1
5
4
5
3
4
5
3
2
3
OÇ-5
1
5
4
5
3
4
5
3
3
3
Adnan Menderes University - Information Package / Course Catalogue
2026