Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

FACULTY OF ECONOMICS & ADMINISTRATIVE SCIENCES / İKT225 - ECONOMICS

Code: İKT225 Course Title: INVENTORY AND BALANCE SHEET Theoretical+Practice: 3+0 ECTS: 4
Year/Semester of Study 2 / Fall Semester
Level of Course 1st Cycle Degree Programme
Type of Course Optional
Department ECONOMICS
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer EDA KÖSE (edakose@nevsehir.edu.tr)
Name of Lecturer(s) EDA KÖSE,
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
The objective of this course is to provide the students about the end-of-period transactions of accounting process.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can conduct period-end procedures in accounting. PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis.
 		Examination
LO-2 Can create end-of-period balanced sheet and income statement. PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis.
 		Examination
LO-3 Can report the accounting process by recording it. PO-8 have ability on working with quantitative data about economics and using the tools about statistically data analysis.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
The course focuses on the end-of-period accounting process such as inventory and valuation of Current assets, fixed assets, current liabilities, long-term liabilities and shareholders' equity. Income and expense accounts. Preparation of basic financial statements: Balance sheet and Income Statement. Commercial and fiscal profit. Exercises, problems and cases.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Introduction to course Lecturing
2 Inventory transactions Lecturing
3 Internal and external inventory Lecturing
4 Inventory and evaluation Lecturing
5 Current asset transactions Lecturing and problem solving
6 Current assets transactions and evaluation Lecturing and problem solving
7 Fixed assets transactions and evaluation Lecturing and problem solving
8 mid-term exam
9 Current liabilities transactions and evaluation Lecturing and problem solving
10 Long-term liabilities Lecturing and problem solving
11 Income and expense account transactions Lecturing and problem solving
12 Preparing financial tables Lecturing and problem solving
13 Balance sheet and income statement, commercial and fiscal profit Application example
14 Solution of the end-of-period accounting process case study (1/2) Application example
15 Solution of the end-of-period accounting process case study (2/2) Application example
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Remzi Örten, Dönem Sonu Muhasebe Uygulamaları, Gazi Kitabevi, Ankara, 2008.
2 Mehmet Özbirecikli, Envanter İşlemleri ve Bilanço, Detay Yayıncılık, Ankara, 2001.
3 Güneş, Recep, Acar, Durmuş, Bekçi, İsmail, Usul, Hayrettin (2010). Dönemsonu İşlemleri (Genel Muhasebe II), Detay Yayıncılık
Required Course instruments and materials
Textbook, lecture notes and internet.

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 3 14 42
Outside Class
       a) Reading 2 14 28
       b) Search in internet/Library 0
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 2 7 14
mid-term exam 1 1 1
Own study for final exam 3 7 21
final exam 1 1 1
0
0
Total work load; 107