Course Information

Course Information
Course Title Code Language Type Semester L+U Hour Credits ECTS
Inventory And Balance Sheet ISL205 Turkish Compulsory 3. Semester 3 + 0 3.0 5.0
Prerequisite Courses
Course Level Undergraduate
Mode of delivery Lecture, discussion
Course Coordinator Dr. Öğr. Üyesi Osman KARTAL
Instructor(s) Dr. Öğr. Üyesi Osman KARTAL (Güz)
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
# Öğrenme Kazanımı
1 To be able to explain inventory and valuation processes.
2 To be able to explain inventory and valuation of Asset Accounts.
3 To be able to explain inventory and valuation of Asset Accounts.
4 To be able to explain inventory and valuation of liabilities.
5 Bilanço yapabilmek ve analiz edebilmek.
Lesson Plan (Weekly Topics)
Week Topics/Applications Method
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
*Midterm and final exam dates are not specified in the 14-week course operation plan. Midterm and final exam dates are held on the dates specified in the academic calendar with the decision of the University Senate.
The Matrix for Course & Program Learning Outcomes
No Program Requirements Level of Contribution
1 2 3 4 5
1 Obtains information about the basic concepts and theories available in the business.
2 The system can recognize and interact with its surroundings in the entity is within the scope of the approach.
3 Your area has the ability to transfer information about the employees and colleagues.
4 Interpret the data obtained through the use of information in the field of business, to analyze, has the ability to define problems.
5 Makes matters relating to the field of research and study.
6 Participate and take responsibility for the project meets the objectives of the projects.
7 Critically evaluates the acquired knowledge and skills.
8 Understands the need for continuity of learning
9 Required by the field of information and communication technologies.
10 Information in a foreign language tracks and communicates with colleagues.
11 Understands the importance of ethics in business and society.
12 Understands the importance of innovation and entrepreneurship.
13 Social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues are conscious.
Relations with Education Attainment Program Course Competencies
Program Requirements DK1 DK2 DK3 DK4
PY1 5 5 5 5
PY2 5 5 5 5
PY3 5 5 5 5
PY4 5 5 5 5
PY5 5 5 5 5
PY6 2 2 2 2
PY7 5 5 5 5
PY8 5 5 5 5
PY9 1 1 1 1
PY10 1 1 1 1
PY11 5 5 5 5
PY12 3 3 3 3
PY13 5 5 5 5
Recommended Sources
Ders Kitabı veya Notu Ders Kitabı veya Ders Notu bulunmamaktadır.
Diğer Kaynaklar
  • 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 .
ECTS credits and course workload
ECTS credits and course workload Quantity Duration (Hour) Total Workload (Hour)
Sınavlar
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
*AKTS = (Total Workload) / 25,5 ECTS Credit of the Course 5.0