
| Course Code | : ISL106 |
| 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 |
Registering of Entity's assets and resources of a fiscal nature that cause changes in recording procedures, classification, and presenting a report to explain the structure of operations
functioning of the stock accounts, inventory valuation methods, term seperation in expenses and revenues, the recognition of long-term receivables, Accounting for financial fixed assets, accounting for fixed assets, depreciation methods, accounting for intangible assets, the recognition of foreign liabilities, accounting for equity accounts, income statement accounts, period-end transactions, regulation of the financial statements.
| Assoc. Prof. Umut Tolga GÜMÜŞ |
| Prof. Çağrı KÖROĞLU |
| 1. | Describes end-of-period accounting procedures (depreciation, provisions, etc.). |
| 2. | Applies the process of preparing financial statements (balance sheet, income statement). |
| 3. | Performs end-of-period inventory transactions. |
| 4. | Records and reports financial events. |
| 5. | Establishes a recording system compliant with uniform accounting standards. |
| 6. | Interprets financial data and contributes to business decision-making. |
| 1. | Gücenme Ümit, Genel Muhasebe, Marmara Kitabevi, İstanbul, 2009. |
| 2. | Sevilengül Orhan, Genel Muhasebe, Gazi Yayınevi, Ankara, 2009. |
| Type of Assessment | Count | Percent |
|---|---|---|
| Midterm Examination | 1 | %40 |
| Final Examination | 1 | %60 |
| Activities | Count | Preparation | Time | Total Work Load (hours) |
|---|---|---|---|---|
| Lecture - Theory | 14 | 2 | 3 | 70 |
| Midterm Examination | 1 | 20 | 1 | 21 |
| Final Examination | 1 | 30 | 1 | 31 |
| TOTAL WORKLOAD (hours) | 122 | |||
PÇ-1 | PÇ-2 | PÇ-3 | PÇ-4 | PÇ-5 | PÇ-6 | PÇ-7 | PÇ-8 | PÇ-9 | PÇ-10 | PÇ-11 | PÇ-12 | |
OÇ-1 | 2 | 2 | 3 | 5 | 4 | 4 | 4 | 4 | 4 | 5 | ||
OÇ-2 | 2 | 3 | 4 | 3 | 2 | 2 | 3 | 4 | 3 | 2 | ||
OÇ-3 | 2 | 1 | 2 | 3 | 3 | 4 | 4 | 4 | 3 | 2 | ||
OÇ-4 | 2 | 3 | 4 | 4 | 3 | 2 | 2 | 3 | 4 | 5 | ||
OÇ-5 | 2 | 3 | 3 | 5 | 5 | 4 | 4 | 4 | 3 | 2 | ||
OÇ-6 | ||||||||||||