
| Course Code | : İŞLT104 |
| Course Type | : Required |
| Couse Group | : First Cycle (Bachelor's Degree) |
| Education Language | : Turkish |
| Work Placement | : N/A |
| Theory | : 3 |
| Prt. | : 0 |
| Credit | : 3 |
| Lab | : 0 |
| ECTS | : 4 |
Explain the strucuture of the processes of recording, classification and reporting of the transactions fiscal in nature that alter the assets and resources of the firm.
The historical development of accounting, the concept and basic accounting balance sheet, income statement concept, operating period and the final accounts, stock and securities, accounts receivable and inventory analysis.
| 1. | Define the basic concepts related to end-of-term transactions and explain the necessity of these transactions. |
| 2. | Comprehend how to make the final adjustments in the light of generally accepted accounting principles and regulations in tax laws. |
| 3. | Using appropriate accounting principles, can record the end of period transactions. |
| 4. | Analyze the effect of end-of-period records on company performance. |
| 5. | Prepare and interpret financial statements based on the end of period transactions. |
| 1. | Ümit GÜCENME, Genel Muhasebe, Marmara Kitabevi, İstanbul, 2009. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 13 | 0 | 3 | 39 |
| Individual Work | 13 | 0 | 2 | 26 |
| Midterm Examination | 1 | 15 | 1 | 16 |
| Final Examination | 1 | 20 | 1 | 21 |
| TOTAL WORKLOAD (hours) | 102 | |||
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 | PÇ-15 | |
OÇ-1 | 5 | 3 | 3 | 3 | 4 | 4 | 4 | 4 | 5 | 5 | 5 | 5 | 5 | 4 | 1 |
OÇ-2 | 4 | 4 | 4 | 5 | 4 | 4 | 3 | 3 | 4 | 4 | 5 | 4 | 5 | 5 | 1 |
OÇ-3 | 5 | 5 | 5 | 5 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 4 | 5 | 5 | 1 |
OÇ-4 | 4 | 5 | 4 | 4 | 4 | 4 | 5 | 4 | 4 | 4 | 4 | 5 | 5 | 5 | 1 |
OÇ-5 | 4 | 4 | 4 | 5 | 5 | 5 | 5 | 4 | 4 | 4 | 5 | 5 | 5 | 5 | 1 |