Information Package / Course Catalogue
Year-End Accounting Transactions
Course Code: ISLE205
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: 5
Objectives of the Course

Examining adjusting entries via bringing out physical inventory and book inventory of any period in any business so as to prepare basic financial statements and calculation of period profit/loss

Course Content

Applications related with Adjusting Entries in Current and Fixed Assets

Name of Lecturer(s)
Learning Outcomes
1.To associate valuation and inventory concepts
2.To convert tangible fixed assets into expense accounts
3.To convert intangible fixed assets into expense
4.To distinguish between income statement accounts and cost accounts
5.To prepare basic financial statements
Recommended or Required Reading
1.TEK, Nergis (2011), Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları, 2. Baskı, Birleşik Matbaacılık, İzmir.
Weekly Detailed Course Contents
Week 1 - Theoretical
Inventory and Valuation Concepts-Measures of Valuation
Week 2 - Theoretical
Adjusting Entries in Current Assets
Week 3 - Theoretical
Applications related with Adjusting Entries in Current Assets
Week 4 - Theoretical
Adjusting Entries in Fixed Assets
Week 5 - Theoretical
Applications related with Adjusting Entries in Fixed Assets
Week 6 - Theoretical
Adjusting Entries and Applications in Short-Term Liabilities and Long-Term Liabiliites
Week 7 - Theoretical
Adjusting Entries and Applications in Shareholder's equity accounts.
Week 8 - Intermediate Exam
Midterm Exam
Week 9 - Intermediate Exam
Midterm Exam
Week 10 - Theoretical
Adjusting Entries in cost accounts (7/A and 7/B options) and applications by business' field of activity
Week 11 - Theoretical
Adjusting Entries in Income Statement Accounts ans calculation of period profit/loss before tax.
Week 12 - Theoretical
Convertion of period profit/loss into taxable profit/loss; tax free income ans non-deductable expenses within the context of tax repslations.
Week 13 - Theoretical
Application sample in comprehensive adjusting entries in industrial businesses
Week 14 - Theoretical
Application sample in comprehensive adjusting entries in service and commercial businesses.
Week 15 - Theoretical
Final Exam
Week 16 - Final Exam
Final Exam
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work72228
Midterm Examination110111
Final Examination115116
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
OÇ-1
4
3
3
2
4
3
2
3
2
OÇ-2
3
2
3
2
3
2
3
2
4
OÇ-3
4
3
2
4
3
4
2
3
2
OÇ-4
3
2
4
3
2
2
3
2
2
OÇ-5
3
2
3
2
3
2
3
2
3
Adnan Menderes University - Information Package / Course Catalogue
2026