Rapor Tarihi: 19.03.2026 04:20
| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| Transactions At The End Of The Accounting Period | MUH1422 | Turkish | Compulsory | 2. Semester | 3 + 1 | 4.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Associate |
| Mode of delivery | Face to Face |
| Course Coordinator | Öğr. Gör. Tuba SAVAŞ HAYIRLI |
| Instructor(s) | Öğr. Gör. Tuba SAVAŞ HAYIRLI (Bahar) |
| Goals | This course is the environment of a human being is a social being transferred towards the theoretical knowledge required to communicate effectively with others as well. |
| Course Content | This course covers topics related to communication skills and related business management |
| # | Öğrenme Kazanımı |
| 1 | To be able to comprehend the accounting activities that businesses need to do by the end of the period and apply the relevant records, |
| 2 | To be able to arrange the financial statements that businesses need to adjust as of the end of the period, to understand and interpret the clear differences between the financial statements. |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Final accounting transactions (inventory and valuation) Definition and nature | Preparation, After Class Study, Research, Other Activities |
| 2. Week | Valuation measures according to the Tax Procedure Law and the Turkish Commercial Code | Preparation, After Class Study, Research, Other Activities |
| 3. Week | Beginning and End of Period Inventory Example applications | Preparation, After Class Study, Research, Other Activities |
| 4. Week | Uniform Account plan in line with the transfer of the final accounts of those who made an inventory of assets accounts | Preparation, After Class Study, Research, Other Activities |
| 5. Week | Uniform Account plan in line with the results to be transferred to the account by making an inventory of the remaining liabilities accounts | Preparation, After Class Study, Research, Other Activities |
| 6. Week | Income and expense accounts to be transferred to the final calculation of the remaining | Preparation, After Class Study, Research, Other Activities |
| 7. Week | the cost calculations concerning operations 7 / A and 7 / B Transferring according to final accounts, preparation of balance sheet and income statement | Preparation, After Class Study, Research, Other Activities |
| 8. Week | Production, Service and making separate year-end accounting process for businesses Trade | Preparation, After Class Study, Research, Other Activities |
| 9. Week | Midterm | Preparation, After Class Study, Research, Other Activities |
| 10. Week | Preparation process of balance sheet and income statement | Preparation, After Class Study, Research, Other Activities |
| 11. Week | 7A and 7B applications in commercial enterprises (Monograph) | Preparation, After Class Study, Research, Other Activities |
| 12. Week | 7A and 7B applications in manufacturing enterprises (Monograph) | Preparation, After Class Study, Research, Other Activities |
| 13. Week | Service businesses 7 / 7B and applications (Monograph | Preparation, After Class Study, Research, Other Activities |
| 14. Week | Service businesses 7 / 7B and applications (Monograph | Preparation, After Class Study, Research, Other Activities |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Having knowledge and skills in a field based on the qualifications gained in general or vocational secondary education and supported by courses on secondary education level and application tools and equipment, and to show that students understand the basic concepts in the accounting profession. | ✔ | |||||
| 2 | The definition of accounting in businesses is well done, to be able to define, collect and record the data required for the solution of accounting problems effectively; Demonstrate the skill of preparing financial and legal reports by using theoretical knowledge, hand or intellectual skills required in practical applications. | ✔ | |||||
| 3 | To be open to communication with friends, superiors and the people and groups that they serve in practical works related to accounting and to be able to work in a team. | ✔ | |||||
| 4 | To perform learning independently in accounting related fields and to demonstrate that you can apply what you have learned | ✔ | |||||
| 5 | Demonstrate the ability to identify problems related to unforeseen situations in accounting and to seek solutions | ✔ | |||||
| 6 | To evaluate and audit the performances of the employees under their responsibility in the accounting environment objectively | ✔ | |||||
| Program Requirements | DK1 | DK2 |
|---|---|---|
| PY1 | 4 | 4 |
| PY2 | 5 | 5 |
| PY3 | 4 | 4 |
| PY4 | 3 | 3 |
| PY5 | 4 | 4 |
| PY6 | 3 | 3 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Ders İçi |
Class Hours | 14 | 4 | 56 |
|
Ders Dışı |
Preparation, After Class Study | 8 | 4 | 32 |
|
Sınavlar |
Midterm | 1 | 14.5 | 14.5 |
| Final | 1 | 25 | 25 | |
| Total Workload | 127.5 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
