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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
SER 110ACCOUNTING II4 + 02nd Semester5

COURSE DESCRIPTION
Course Level Bachelor's Degree
Course Type Compulsory
Course Objective The aim of this course is to know about end period accounting transactions and makes necessary evaluations
Course Content Concept Of İnventory, Types Of İnventory, Inventory And Evaluation, Period End Closing And Reopenning Of Accounts, Inventory Of Cash Account, Inventory Of Foreign Currency, Inventory Of Cheque Accounts, Inventory Of Banks Accounts, Inventory Of Shares And Bonds, Inventory Of Receivables, Inventory Of Note Receivables, Inventory Of Stocks, Stock Evaluation Methods, Goods Movement Applications
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1Defines and distinguishes financial statements
2Applies inventory valuation methods
3Applies methods related to the identification of profit
4Understands the valuation methods in laws
5Creates accounting procedures related to the private conditions of partnership companies and capital stock companies

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10
LO 00112 2     3
LO 00232        
LO 00311 2      
LO 004       42 
LO 005        11
Sub Total55 4   434
Contribution1101000111

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14456
Hours for off-the-classroom study (Pre-study, practice)14456
Mid-terms188
Final examination11010
Total Work Load

ECTS Credit of the Course






130

5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Spring1SERKAN DURMAZ
Details 2022-2023 Spring1SERKAN DURMAZ
Details 2021-2022 Spring1SERKAN DURMAZ
Details 2020-2021 Spring1SERKAN DURMAZ
Details 2019-2020 Spring1SERKAN DURMAZ
Details 2018-2019 Spring1SERKAN DURMAZ
Details 2017-2018 Spring2ÖZGÜR DURMUŞ
Details 2016-2017 Spring2MUSTAFA ZEKİ SARI
Details 2015-2016 Spring2ŞERİFE ÖZLEN
Details 2014-2015 Spring2ŞERİFE ÖZLEN


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
SER 110 ACCOUNTING II 4 + 0 1 Turkish 2023-2024 Spring
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Lecturer SERKAN DURMAZ serkand@pau.edu.tr UBYO A0018 %70
Goals The aim of this course is to know about end period accounting transactions and makes necessary evaluations
Content Concept Of İnventory, Types Of İnventory, Inventory And Evaluation, Period End Closing And Reopenning Of Accounts, Inventory Of Cash Account, Inventory Of Foreign Currency, Inventory Of Cheque Accounts, Inventory Of Banks Accounts, Inventory Of Shares And Bonds, Inventory Of Receivables, Inventory Of Note Receivables, Inventory Of Stocks, Stock Evaluation Methods, Goods Movement Applications
Topics
WeeksTopics
1 Way to describe the correction of accounting errors
2 Basic Concepts Related to Inventory Transactions
3 Current assets related accounts, in the final accounting of the inventory records be made.
4 Current assets related accounts, in the final accounting of the inventory records be made.
5 Current assets related accounts, in the final accounting of the inventory records be made.
6 Related to fixed assets accounts for the period at the end of the inventory records be made in accounting.
7 Related to fixed assets accounts for the period at the end of the inventory records be made in accounting.
8 Related to fixed assets accounts for the period at the end of the inventory records be made in accounting.
9 Short-term foreign sources about the accounts, in the final accounting of the inventory records be made.
10 Long-term accounts related to foreign sources, in the final accounting of the inventory records be made.
11 On own resources, accounts, accounting period end inventory records be made into.
12 * Cost Estimator accounts to reflect the implementation of the Income Statement. * Income and expenditure accounts of the final recording to be done.
13 * Income and expenditure account to be held in the income statement according to the information. * Business of the commercial and financial activities related to the period to calculate profit or loss.
14 * A business using data from a sample period, the period at the end of the financial statements to be organized.
Materials
Materials are not specified.
Resources
ResourcesResources Language
DERS NOTUTürkçe
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes