|
Language of Instruction
|
Turkish
|
|
Level of Course Unit
|
Associate Degree
|
|
Department / Program
|
Accounting and Tax Applications
|
|
Mode of Delivery
|
Face to Face
|
|
Type of Course Unit
|
Compulsory
|
|
Objectives of the Course
|
Preparing financial statements by carrying out inventory and valuation processes of businesses at the end of an operating period
|
|
Course Content
|
In order to transition from the general provisional trial balance created at the end of the period to the final trial balance, thanks to the in-period accounting records, an inventory is created, the remaining items are evaluated and the final trial balance is prepared. By creating the final balance sheet, the profit or loss situation, assets and resources of the business are determined. As a result, the balance sheet and income statement are prepared.
|
|
Course Methods and Techniques
|
|
|
Prerequisites and co-requisities
|
None
|
|
Course Coordinator
|
Instructor Fatma YAYLA
|
|
Name of Lecturers
|
Instructor Fatma YAYLA
|
|
Assistants
|
None
|
|
Work Placement(s)
|
No
|
Recommended or Required Reading
|
Resources
|
ERKAN, Mehmet ve OKUTMUŞ, Ercüment (2018), “Dönem Sonu Muhasebe İşlemleri Örnek Uygulamalar İle”, 2.Baskı, Ekin Yayınevi, Bursa.
BAŞAR, Ayşe Banu vd. (2018), Dönem Sonu İşlemleri, T.C.Anadolu Üniversitesi
KEPÇE, Nazlı vd. (2023) Muhasebede Değerleme, Türkmen Kitabevi
SGS Sınavı Çıkmış Sorular
SMMM Yeterlik Sınavı Finansal Muhasebe (Dönem Sonu İşlemleri) Çıkmış Sorular?
|
|
|
Face to face
|
|
|
|
|
|
|
|
|
Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Gösterip YaptırmaAra Sınav (%40), Final Sınavı (%60)
|
|