| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Inventory And Balance Sheet | ISL205 | 3. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Undergraduate |
| Course Type | |
| Mode of delivery | Lecture, discussion |
| Course Coordinator |
Assist. Prof. Dr. Osman KARTAL |
| Instructor(s) |
Osman KARTAL |
| Assistants | |
| Goals | To gain the ability of organizing the financial statements that should be arranged as of the end of the period by understanding the works to be done by the end of the period and by making the accounting transactions and records related to them. |
| Course Content | Inventory and Balance Sheet" course addresses an important topic in accounting and finance. This course focuses on inventory management and balance sheet analysis, which play a critical role in assessing the financial position of businesses. |
| Learning Outcomes |
- To be able to explain inventory and valuation processes. - To be able to explain inventory and valuation of Asset Accounts. - To be able to explain inventory and valuation of Asset Accounts. - To be able to explain inventory and valuation of liabilities. - Bilanço yapabilmek ve analiz edebilmek. |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | General Framework of Inventory Transactions in Accounting | |
| 2. Week | Valuation of Available Values | |
| 3. Week | Valuation of Available Values | |
| 4. Week | Valuation of Securities | |
| 5. Week | Valuation of Receivables | |
| 6. Week | Valuation of Stocks | |
| 7. Week | Valuation of Fixed Assets | |
| 8. Week | Midterm | |
| 9. Week | Valuation of debts | |
| 10. Week | Valuation of debts | |
| 11. Week | Valuation of shareholders' equity | |
| 12. Week | Valuation cases | |
| 13. Week | Preparing balance sheet | |
| 14. Week | Monograph Solution |
| 1- Ümit Ataman, Genel Muhasebe- Cilt II, Türkmen Kitabevi, 15. Baskı, İstanbul. |
| 2- Abitter Özulucan, Dönemsonu İşlemleri ve Muhasebe Uygulamaları, Türkmen Kitabevi, İstanbul. |
| 3- Remzi Örten-Aydın Karapınar; Dönemsonu Muhasebe Uygulamaları, Gazi Kitabevi, Ankara . |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | Measurement Method |
|---|---|---|---|---|---|---|
| PY1 | 5 | 0 | 0 | 0 | 0 | - |
| PY2 | 5 | 0 | 0 | 0 | 0 | - |
| PY3 | 5 | 0 | 0 | 0 | 0 | - |
| PY4 | 5 | 0 | 0 | 0 | 0 | - |
| PY5 | 5 | 0 | 0 | 0 | 0 | - |
| PY6 | 2 | 0 | 0 | 0 | 0 | - |
| PY7 | 5 | 0 | 0 | 0 | 0 | - |
| PY8 | 5 | 0 | 0 | 0 | 0 | - |
| PY9 | 1 | 0 | 0 | 0 | 0 | - |
| PY10 | 1 | 0 | 0 | 0 | 0 | - |
| PY11 | 5 | 0 | 0 | 0 | 0 | - |
| PY12 | 3 | 0 | 0 | 0 | 0 | - |
| PY13 | 5 | 0 | 0 | 0 | 0 | - |
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Midterm 1 | 1 | 22.5 | 22.5 |
| Homework 1 | 1 | 15 | 15 |
| Final | 1 | 20 | 20 |
| Practice | 14 | 1 | 14 |
| Practice End-Of-Term | 14 | 1 | 14 |
| Classroom Activities | 14 | 3 | 42 |
| Total Workload | 127.5 | ||
| ECTS Credit of the Course | 5.0 | ||
