Course Information
Course Title Code Semester T + P ECTS
Intermediate Accounting ISL104 2 3 + 0 5

Prerequisites None

Language Turkish
Level Bachelor's Degree
Type Compulsory
Coordinator Assist.Prof. GÜLAY GÜĞERCİN IRAK
Instructors Assist.Prof. GÜLAY GÜĞERCİN IRAK
Goals To gain the necessary knowledge and skills for inventory and evaluation at the end ofaccounting period.
Contents Basic concepts of inventory and balance sheet, valuation measures, tax profit / loss and financial profit / loss, end term procedures for asset and resource elements, the elements of income and expense for the year-end procedures, regulation of the financial statements.
Work Placement(s) Absent

Number Learning Outcomes
1 Explain the concepts of inventory and evaluation.
2 Able to understand why it is necessary inventory transactions.
3 Can make the necessary procedures in accordance with Accounting Principles end of the period.
4 Operations can be carried out according to the tax legislation of the end of the period.
5 Organize the financial statements of enterprises.

Mode of Delivery Face-to-Face
Planned Learning Activities & Teaching Methods Lecture, Assignment and presentation.
Assessment Methods Midterm and final exam



Course Content
Week Topics Study Materials
1 General Principles,Introduction None
2 Inventory Accounting - Basic Concepts Must read related chapter from textbook.
3 Accounting Principles and Valuation Measures According to the Tax Legislation Must read related chapter from textbook.
4 Cash and Cash Equivalents and Final Operations Must read related chapter from textbook.
5 Securities and Year-End Transactions Must read related chapter from textbook.
6 Trade Receivables and Year-End Transactions Must read related chapter from textbook.
7 Trade receivables and Year-End Transactions Must read related chapter from textbook.
8 Mid-Term Exam
9 Inventories and Final Operations Must read related chapter from textbook.
10 nventories and Final Operations Must read related chapter from textbook.
11 Fixed Assets and Year-End Transactions Must read related chapter from textbook.
12 Liabilities and Shareholders' Equity Inventory Transactions Must read related chapter from textbook.
13 Income and Expenses Related to the Inventory Transactions Must read related chapter from textbook.
14 Balance Sheet and Income Statement Preparation-Practice Must read related chapter from textbook.



Sources
Textbook Sabri Bektöre, Yılmaz Benligiray ve Nurten Erdoğan, Envanter ve Bilanço, Eskişehir.
Additional Resources Remzi Örten, Dönem Sonu Muhasebe Uygulamaları, Gazi Kitabevi, Ankara. Yusuf Sürmen, Muhasebe 2, Derya Kitabevi, Trabzon.



Assessment System Quantity Percentage
In-Term Studies
Mid-terms 1 100
In-Term Total 1 100
Contribution of In-Term Studies to Overall 40
Contribution of Final Exam to Overall 60
Total 100





Course's Contribution to PLO
No Key Learning Outcomes Level
1 2 3 4 5
1 Have advanced knowledge in the field of working life x
2 Information in the field of working life has the ability to transfer employees and colleagues. x
3 The decision on the application and the behavior of his working life to interpret the information acquired through the use of the data, to analyze, to bring the has the ability to define problems and solutions. x
4 Do research and work on issues related to working life. x
5 The project meets the objectives of the Project Coordinator or the participant takes responsibility. x
6 Organization / Institution determines the objectives. x
7 Employee-employer relations, critically evaluates the acquired knowledge and skills. x
8 Indicates that the comprehension of the need for continuity of learning x
9 The level of knowledge and skills related to the field of Labor Economics thoughts and pass the written and oral proposals concerned. x
10 Effective stake holders in the field of professional communication. x
11 Working relationships required by the European Computer Driving Licence Advanced Level at least with computer software uses information and communication technologies. x
12 At least one foreign language knowledge in the field using the European Language Portfolio B1 General level monitors and communicates with colleagues. x
13 Employee-employer relations, the organization / institution, business, and act in accordance with social ethics. x
14 Analyze and executes effective working relationships within the organization. x
15 Has the ability to be able to encourage innovations in working life. x
16 Working relationships to the organization / institution for the critical thinker. x
17 Social rights, social justice, quality and cultural values, environmental protection, occupational health and safety issues are conscious. x



ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
Activities Quantity Duration (Hour) Total Work Load (h)
Course Duration 14 3 42
Hours for off-the-classroom study (Pre-study, practice) 14 5 70
Assignments 1 8 8
Mid-terms 1 15 15
Final examination 1 15 15
Total Work Load (h) 150
Total Work Load / 30 (h) 5
ECTS Credit of the Course 5