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Language of Instruction
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Turkish
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Level of Course Unit
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Bachelor's Degree
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Department / Program
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Business
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Type of Program
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Formal Education
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Type of Course Unit
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Compulsory
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Course Delivery Method
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Face To Face
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Objectives of the Course
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Preparing financial statements by carrying out inventory and valuation processes of businesses at the end of an operating period
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Course Content
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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.
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Course Methods and Techniques
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Prerequisites and co-requisities
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None
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Course Coordinator
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None
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Name of Lecturers
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Asist Prof. BEYLEM ÇELİK
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Assistants
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None
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Work Placement(s)
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No
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Recommended or Required Reading
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Resources
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BAŞAR, Ayşe Banu vd. (2018), Dönem Sonu İşlemleri, T.C.Anadolu Üniversitesi
KEPÇE, Nazlı vd. (2023) Muhasebede Değerleme, Türkmen Kitabevi
ERKAN, Mehmet ve OKUTMUŞ, Ercüment (2018), “Dönem Sonu Muhasebe İşlemleri Örnek Uygulamalar İle”, 2.Baskı, Ekin Yayınevi, Bursa.
Aslan, S. (2021). Tekdüzen muhasebe sistemine göre dönem sonu muhasebe işlemleri: Envanter ve değerleme uygulamaları. Gazi Kitabevi.
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Course Notes
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Face to face
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Exams
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Anlatım, Soru-Cevap, Alıştırma ve Uygulama, Gösterip YaptırmaAra Sınav (%40), Final Sınavı (%60)
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