PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
DTC 142	END OF PERIOD ACCOUNTING TRANSACTIONS	3 + 1	2nd Semester	4

COURSE DESCRIPTION

Course Level	Associate's Degree
Course Type	Compulsory
Course Objective	Final Financial Status of a Business in uncovcer, to know the importance of Basic Financial Statements Financial
Course Content	Basic Concepts Related to Inventory Transactions, Accounting and Accounting in Non-Inventory Studies (Balance Sheet and Income Statement of Accounts), financial (financial) tables
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	To understand the period-end accounting processes and implementation issues
2	To be able to explain the function and properties of accounting for the business
3	Profession understand the importance of follow-up with the relevant legislation.

COURSE'S CONTRIBUTION TO PROGRAM

	PO 01	PO 02	PO 03	PO 04	PO 05	PO 06	PO 07	PO 08	PO 09	PO 10	PO 11	PO 12
LO 001	3	3	2	2	2	2	1	1	2	1
LO 002	1	1	1	1	1	2	1	1
LO 003	2	1	1	1	1	1	1	1	1
Sub Total	6	5	4	4	4	5	3	3	3	1
Contribution	2	2	1	1	1	2	1	1	1	0	0	0

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	4	56
Hours for off-the-classroom study (Pre-study, practice)	1	14	14
Mid-terms	1	14	14
Final examination	1	20	20
Total Work Load ECTS Credit of the Course			104 4

COURSE DETAILS

Select Year

Course Details

Course Code	Course Title	L+P Hour	Course Code	Language Of Instruction	Course Semester
DTC 142	END OF PERIOD ACCOUNTING TRANSACTIONS	3 + 1	1	Turkish	2023-2024 Spring

Course Coordinator	E-Mail	Phone Number	Course Location	Attendance
Lecturer ÖZGÜR TUNÇEL	otuncel@pau.edu.tr		BEMYO E0103	%70

Goals		Final Financial Status of a Business in uncovcer, to know the importance of Basic Financial Statements Financial
Content		Basic Concepts Related to Inventory Transactions, Accounting and Accounting in Non-Inventory Studies (Balance Sheet and Income Statement of Accounts), financial (financial) tables

Topics

Weeks	Topics
1	The Significance of Determining the Financial Position and Performance at the End of the Term
2	Inventory (end of period) concept of operations
3	Inventory (end of period) procedures and records
4	Inventory (end of period) procedures and records
5	Inventory (end of period) procedures and records
6	Inventory (end of period) procedures and records
7	Inventory (end of period) procedures and records
8	Arrangement of the Financial Performance Statement
9	Arrangement of the Cost of Sales Table
10	Arrangement of the Trial Balance
11	Inventory (end of period) procedures and records
12	Monograph
13	Financial Analysis
14	Proforma Balance Sheet

Materials

Materials are not specified.

Resources

Resources	Resources Language
DR. ÖZGÜR TUNÇEL-GENEL MUHASEBE	Türkçe

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