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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IMH 5002 END OF TERM OPERATIONS IN ACCOUNTING COMPULSORY 3 0 0 5

Offered By

Accounting

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

Offered to

Accounting

Course Objective

Examining end of period applications required for preparation of financial statements within contexts of accounting theory, standards and pertinent legal regulations.

Learning Outcomes of the Course Unit

1   Can relate end of period activities to accounting process 2   Can evaluate performance by calculating profit or loss from business' activities. 3   Can prepare financial statements and recognize their items constitutent 4   Can compare tax applications and accounting applications 5   Can determine how information provided by financial statements is used to resolve problems. 6   Can scrutinize and evaluate varying application, by sectors.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction and Course Description 2 Basic concepts about end of period applications IFRS/IAS 3 Sources constituting basis for end of period applications 4 Counting in assets, missing and excess situations 5 End of period activities in post dated checks and rediscounting in receivables 6 Measurement and recording of impairement in assets (securities, inventories, receivables) 7 Depreciation applications in tangible fixed assets and intangible fixed assets 8 End of period applications in construction sector and features 9 Activities about term splitting accounts, severence allowance 10 Closing of cost accounts and income statement accounts 11 Tax applications and preparation of financial statements 12 Term paper presentations and other contributions 13 Term paper presentations and other contributions 14 Conclusion and Evaluation

Recomended or Required Reading

Tek, N. Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları, 2. Baskı, Birleşik Matbaacılık, Izmir, 2011. TMSK Yayınları 2010, TMS/TFRS. Related regulations.

Planned Learning Activities and Teaching Methods

Application of interactive education model via presentations prepared with domestic and foreign contemporary resources and discussion of sampling and theoretical aspect interactively by students presentationsof partial term assignments.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 STT TERM WORK (SEMESTER) 3 FIN FINAL EXAM 4 FCG FINAL COURSE GRADE MTE * 0.20 + STT* 0.40 + FIN* 0.40 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Students will be evaluated based on their scores in midterm and final together with their presentation of research topics and presentation reports.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

nergis.tek@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparations before/after weekly lectures 14 2 28 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Preparing assignments 1 10 10 Preparing presentations 1 27 27 Final 1 2 2 Midterm 1 2 2 TOTAL WORKLOAD (hours) 131

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1 LO.6 1