| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞL-23-125 | | Elective | 1 | 2 | 6 |
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| Level of Course Unit |
| Second Cycle |
| 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 |
| Name of Lecturer(s) |
| Dr. Öğr. Üyesi Leyla AKGÜN |
| Learning Outcomes |
| 1 | 2 To convert tangible fixed assets into expense accounts | | 2 | 3 To convert intangible fixed assets into expense | | 3 | 4 To distinguish between income statement accounts and cost accounts | | 4 | 5 To prepare basic financial statements |
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| Mode of Delivery |
| Daytime Class |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Basic terms and the scope of period-end operations, period-end operations related to balance sheet accounts, cost of sales and running expenses, operations related to income sheet accounts and profit-loss determination, preparation of balance sheet and income sheet |
| Weekly Detailed Course Contents |
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| 1 | 1 Inventory and Valuation Concepts-Measures of Valuation | | | | 2 | 2 Adjusting Entries in Current Assets | | | | 3 | 3 Applications related with Adjusting Entries in Current Assets | | | | 4 | 4 Adjusting Entries in Fixed Assets | | | | 5 | 5 Applications related with Adjusting Entries in Fixed Assets | | | | 6 | 6 Adjusting Entries and Applications in Short-Term Liabilities and Long-Term Liabiliites | | | | 7 | 7 Adjusting Entries and Applications in Shareholder's equity accounts. | | | | 8 | 8 Midterm Exam | | | | 9 | 9 Adjusting Entries in cost accounts (7/A and 7/B options) and applications by business' field of activity | | | | 10 | 10 Adjusting Entries in Income Statement Accounts ans calculation of period profit/loss before tax. | | | | 11 | 11 Convertion of period profit/loss into taxable profit/loss; tax free income ans non-deductable expenses within the context of tax repslations. | | | | 12 | 12 Application sample in comprehensive adjusting entries in industrial businesses | | | | 13 | 13 Application sample in comprehensive adjusting entries in service and commercial businesses. | | | | 14 | Example applications | | | | 15 | Final exam | | |
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| Recommended or Required Reading |
| Prof.Dr. Adem ÇABUK Final Accounting Operations
Prof.Dr. Nergis TEK Introduction to Financial Accounting and Uniform Accounting System Applications
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| 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 | 2 | 2 |
| Attending Lectures | 12 | 3 | 36 |
| Writing Paper | 1 | 10 | 10 |
| Criticising Paper | 1 | 15 | 15 |
| Individual Study for Mid term Examination | 5 | 10 | 50 |
| Individual Study for Final Examination | 6 | 10 | 60 |
| Performance | 1 | 6 | 6 |
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| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | | | | | | | | | | | | | | | LO2 | | | | | | | | | | | | | | | LO3 | | | | | | | | | | | | | | | LO4 | 3 | 4 | 5 | 4 | 3 | 3 | 2 | 3 | 4 | 4 | 4 | 3 | 3 |
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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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