Information Package / Course Catalogue
Accounting II
Course Code: İŞY104
Course Type: Area Elective
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 4
Objectives of the Course

Introduction to year-end and inventory procedures and explanation of closing entries within the framework of the uniform accounting system.

Course Content

Inventory transactions of current and fixed asset accounts, inventory transactions of resource accounts, income statement accounts, 7/A and 7/B accounts, end-of-period inventory transactions and preparation of financial statements.

Name of Lecturer(s)
Learning Outcomes
1.According to the Turkish Tax Procedure Law (VUK) and Turkish Accounting Standards (TMS), inventory transactions can be explained.
2.It can conduct an inventory of asset accounts.
3.It can create an inventory of resource accounts.
4.It recognizes and records income statements and cost accounts.
5.They can prepare year-end financial statements.
Recommended or Required Reading
1.Güneş, R., Acar, D., Bekci, İ. ve Usul, H. (2024) Dönem Sonu İşlemleri (Genel Muhasebe II). Ankara: Detay Yayıncılık.
2.Köse, T., & Ağdeniz, Ş. (2026). Dönem Sonu İşlemleri. Eskişehir: Nisan Kitabevi.
3.Gülten, S. & Erdem, A. (2023). Dijital Muhasebe Uygulamaları. Ankara: Gazi Kitabevi.
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to inventory and year-end procedures.
Week 2 - Theoretical
Inventory records relating to current asset accounts.
Week 3 - Theoretical
Inventory records relating to current asset accounts.
Week 4 - Theoretical
Inventory records relating to fixed asset accounts.
Week 5 - Theoretical
Inventory records relating to fixed asset accounts.
Week 6 - Theoretical
Inventory records relating to resource accounts.
Week 7 - Theoretical
Inventory records relating to resource accounts.
Week 8 - Theoretical
The process and recording of income statement accounts.
Week 9 - Theoretical
The process and recording of income statement accounts.
Week 10 - Theoretical
The process and recording of cost accounts.
Week 11 - Theoretical
Preparing period-end closing entries and financial statements.
Week 12 - Theoretical
Preparing period-end closing entries and financial statements.
Week 13 - Theoretical
Example application.
Week 14 - Theoretical
Example application.
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141356
Assignment1505
Quiz1505
Midterm Examination112012
Final Examination120121
TOTAL WORKLOAD (hours)99
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
PÇ-11
PÇ-12
PÇ-13
PÇ-14
OÇ-1
1
4
3
2
4
1
OÇ-2
1
5
4
1
5
1
OÇ-3
1
5
4
1
5
1
OÇ-4
2
5
5
2
5
1
1
OÇ-5
2
5
5
2
5
1
2
Adnan Menderes University - Information Package / Course Catalogue
2026