PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
SGV 251	ACCOUNTING FOR END OF PERIOD TRANSACTIONS	3 + 0	2nd Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	Period-end accounting transactions, valuation in accounting, inventory transactions of financial statement items. Accordingly, the aim of the course is; is to teach the end-of-period and valuation processes until the stage of preparation of financial statements, based on the functioning of accounting accounts.
Course Content	Performing period-end transactions in order to prepare financial statements in accounting, presenting accurate, objective and reliable information to the parties involved in accounting through financial statements by performing period-end transactions in the light of generally accepted accounting concepts and principles, preparation of month-end trial balances, general provisional trial balance and final trial balance, detailed balance sheet and income statement preparation, recognizing the principles and concepts behind the accounting recording process, recognizing and correcting incorrect entries. Counting and valuing assets and resources, year-end records, faulty records, trial balance, preparation of detailed financial statements.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Comprehend the accounting work that businesses should do as of the end of the period and apply the related records.
2	He/she can arrange the financial statements required by the companies as of the end of the period, and interpret the significant differences between the financial statements by understanding them.

COURSE'S CONTRIBUTION TO PROGRAM

Data not found.

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	1	14
Assignments	12	2	24
Mid-terms	1	8	8
Final examination	1	16	16
Reading	14	2	28
Total Work Load ECTS Credit of the Course			132 4

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
SGV 251	ACCOUNTING FOR END OF PERIOD TRANSACTIONS	3 + 0	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Asts. Prof. Dr. MEHMET ALİ EKİNCİ	mekinci@pau.edu.tr		SHMYO A0006	%70

Goals		Period-end accounting transactions, valuation in accounting, inventory transactions of financial statement items. Accordingly, the aim of the course is; is to teach the end-of-period and valuation processes until the stage of preparation of financial statements, based on the functioning of accounting accounts.
Content		Performing period-end transactions in order to prepare financial statements in accounting, presenting accurate, objective and reliable information to the parties involved in accounting through financial statements by performing period-end transactions in the light of generally accepted accounting concepts and principles, preparation of month-end trial balances, general provisional trial balance and final trial balance, detailed balance sheet and income statement preparation, recognizing the principles and concepts behind the accounting recording process, recognizing and correcting incorrect entries. Counting and valuing assets and resources, year-end records, faulty records, trial balance, preparation of detailed financial statements.

Topics

Weeks	Topics
1	Definition of inventory, internal and external inventory process
2	Preparation of general provisional balance sheet
3	Inventory process of current assets
4	Inventory Process of Current Assets
5	Inventory Process of Fixed Assets
6	Inventory Process of Fixed Assets
7	question solution
8	Midterm exam
9	Inventory Process of Short-Term Foreign Resources
10	Inventory Process of Long-Term Foreign Resources
11	Inventory Process of Equity
12	Inventory Process of Income and Expense Accounts
13	End of Period Closing Procedures
14	Preparation of Final Trial Balance, Income Statement and Closing Balance Sheet

Materials

Materials are not specified.

Resources

Course Assessment

Assesment Methods	Percentage (%)	Assesment Methods Title
Final Exam	60	Final Exam
Midterm Exam	40	Midterm Exam

L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student