
| 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 |
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.
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.
| 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. |
| 1. | elimoğlu, S., Kaya, E. (Editors).(2013). Inventory and Balance Sheet |
| Type of Assessment | Count | Percent |
|---|---|---|
| Attending Lectures | 1 | %10 |
| Quiz | 1 | %10 |
| Midterm Examination | 1 | %20 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 1 | 4 | 70 |
| Lecture - Practice | 14 | 0 | 1 | 14 |
| Assignment | 1 | 0 | 1 | 1 |
| Midterm Examination | 1 | 6 | 1 | 7 |
| Final Examination | 1 | 7 | 1 | 8 |
| TOTAL WORKLOAD (hours) | 100 | |||
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 |