Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | 2105002101 | | Compulsory | 1 | 2 | 4 |
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Level of Course Unit |
Short Cycle |
Objectives of the Course |
The aim of this course is to make students inventory transactions and accounting records. |
Name of Lecturer(s) |
Ögr.Gör. Turgay Şaşmaz |
Learning Outcomes |
1 | saving short-term foreign resources . | 2 | saving long-term assets. | 3 | saving equity. | 4 | determining the income and expentire accounts. | 5 | regulating the income statement. | 6 | organizing the table of the cost of sales. | 7 | recording off-balance sheet acounts. | 8 | processing inventory. | 9 | doing sample sector-based application. | 10 | listing Turkish accounting standards. |
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Mode of Delivery |
Daytime Class |
Prerequisites and co-requisities |
None |
Recommended Optional Programme Components |
None |
Course Contents |
1.SHORT-TERM LIABILITIES AND INVENTORY TRANSACTIONS.
2.LONG-TERM LIABILITIES AND INVENTORY TRANSACTIONS.
3.EQUITY
4.THE CONCEPTS OF INCOME AND EXPENSE.
5.INCOME TABLE
6.THE TABLE OF COST OF THE SALES.
7.INVESTIGATION OF OFF-BALANCE SHEET ACCOUNTS
8.INVENTORY PROCESS
9. EXERCISING AS TO SECTORS
10. THE TURKISH ACCOUNTING STANDARDS |
Weekly Detailed Course Contents |
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1 | SHORT-TERM LIABILITIES AND INVENTORY TRANSACTIONS | X | | 2 | SHORT-TERM LIABILITIES AND INVENTORY TRANSACTIONS | X | | 3 | LONG-TERM LIABILITIES AND INVENTORY TRANSACTIONS. | X | | 4 | SAVING EQUITY CAPITAL | X | | 5 | DETERMINING INCOME AND EXPENSE ACCOUNTS. | X | | 6 | DESIGNING INCOME TABLE | X | | 7 | DESIGNING THE TABLE OF COST OF THE SALES. | X | | 8 | INVESTIGATION OF OFF-BALANCE SHEET ACCOUNTS | X | | 9 | INVENTORY PROCESS | X | | 10 | INVENTORY PROCESS | X | | 11 | EXERCİSİNG AS TO SECTORS | X | | 12 | EXERCİSİNG AS TO SECTORS | X | | 13 | THE TURKISH ACCOUNTING STANDARDS | X | | 14 | THE TURKISH ACCOUNTING STANDARDS | X | |
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Recommended or Required Reading |
Prof. Dr. Orhan SEVİLENGÜL, Genel Muhasebe Gazi Kitabevi
Prof. Dr. Durmuş ACAR, Genel Muhasebe, Detay Yayıncılık |
Planned Learning Activities and Teaching Methods |
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Assessment Methods and Criteria | |
Midterm Examination | 1 | 100 | SUM | 100 | |
Final Examination | 1 | 100 | SUM | 100 | Term (or Year) Learning Activities | 40 | End Of Term (or Year) Learning Activities | 60 | SUM | 100 |
| Language of Instruction | Turkish | Work Placement(s) | None |
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Workload Calculation |
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Midterm Examination | 1 | 1 | 1 |
Final Examination | 1 | 1 | 1 |
Attending Lectures | 14 | 4 | 56 |
Self Study | 14 | 3 | 42 |
Individual Study for Mid term Examination | 1 | 8 | 8 |
Individual Study for Final Examination | 1 | 10 | 10 |
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Contribution of Learning Outcomes to Programme Outcomes |
LO1 | | 4 | | | | | | | | | 4 | | | | | LO2 | | 4 | | | | | | | | | 4 | | | | | LO3 | | 4 | | | | | | | | | 4 | | | | | LO4 | | 4 | | | | | | | | | 4 | | | | | LO5 | | 4 | | | | | | | | | 4 | | | | | LO6 | | 4 | | | | | | | | | 4 | | | | | LO7 | | 4 | | | | | | | | | 4 | | | | | LO8 | | 4 | | | | | | | | | 4 | | | | | LO9 | | 4 | | | | | | | | | 4 | | | | | LO10 | | 4 | | | | | | | | | 4 | | | | |
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* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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Iğdır University, Iğdır / TURKEY • Tel (pbx): +90 476
226 13 14 • e-mail: info@igdir.edu.tr
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