Information Package / Course Catalogue
Inventory and Financial Tables
Course Code: ISL212
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

This course provides students to see period-end accounting procedures as an important part of a business process. To teach Concept of Company, regulations on companies, organizations related to types of companies and corporations, capital changes, the profit / loss distribution and liquidation accounting

Course Content

The scope of year-end accounting procedures, Inventory and Valuation rules, the final operations related to the balance sheet, the income statement for the year-end accounts, transactions and profit / loss detection, regulation of the balance sheet and income statement, concept of Company, types of companies, establishment of companies, changes in capital, profit / loss accounting for distribution and liquidation

Name of Lecturer(s)
Assoc. Prof. Umut Tolga GÜMÜŞ
Learning Outcomes
1.Explains inventory valuation methods.
2.Applies end-of-period accounting procedures.
3.Prepares financial statements.
4.Provides data for financial analysis.
5.Records transactions in compliance with accounting standards.
6.Prepares reports in accordance with TFRS.
Recommended or Required Reading
1.Gücenme, Ümit (2009). Envanter. Alfa Yayınları
Weekly Detailed Course Contents
Week 1 - Theoretical
The Reasons for the transactions as accounting, inventory, Description and Evaluation Guidelines
Week 2 - Theoretical
Cash, Cheques, Bank Checks and Procedures Related to the Final
Week 3 - Theoretical
Final on Securities Transactions, Accounts Receivable, and Inventory Transactions on Doubtful Receivables
Week 4 - Theoretical
Final Procedures Related to the Value Added Tax, End of Period Transactions on the account of Trade Goods
Week 5 - Theoretical
End of Period Transactions falling value of Goods
Week 6 - Theoretical
Fixed Assets End of Period Transactions
Week 7 - Theoretical
Fixed Assets End of Period Transactions
Week 8 - Theoretical
Revenues, Expenditures and Cost Related to the Period End Procedures, General Application Examples (7 / Under Option A)
Week 9 - Theoretical
Sponu term operations of foreign sources
Week 10 - Theoretical
Basic Concepts of Companies, the Company Concept Elements, consultancy services and Objectives
Week 11 - Theoretical
Companies with Operations and Accounting
Week 12 - Theoretical
Capital Increase and Reduction of the Companies and Accounting Operations
Week 13 - Theoretical
Profit Distribution and Accounting of Companies
Week 14 - Theoretical
Liquidation and Accounting of Companies
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory141363
Midterm Examination125126
Final Examination135136
TOTAL WORKLOAD (hours)125
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
5
4
4
3
3
2
1
3
2
2
OÇ-2
5
4
5
3
3
3
2
3
3
3
OÇ-3
5
4
5
3
4
3
2
4
3
4
OÇ-4
4
4
5
4
4
3
2
3
3
3
OÇ-5
5
4
5
3
4
3
2
4
3
4
OÇ-6
5
4
5
4
4
4
2
4
3
4
Adnan Menderes University - Information Package / Course Catalogue
2026