Course Information
Course Title Code Semester T + P ECTS
Intermediate Accounting ISL236 4 3 + 0 4

Prerequisites None

Language Turkish
Level Bachelor's Degree
Type Elective
Coordinator Assoc.Prof. YASEMİN KÖSE
Instructors Assoc.Prof. YASEMİN KÖSE, Assist.Prof. Halim AKBULUT
Goals The inventory and evaluation at the end of the period in business transactions to acquire the necessary knowledge and skills.
Contents Basic concepts related to inventory and balance sheet, valuation measures, profit / loss and financial profit / loss The difference between the period-end procedures for asset va 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 Organize the financial statements of enterprises.

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



Course Content
Week Topics Study Materials
1 General Principles, Introduction to Inventory Accounting - Basic Concepts None
2 Accounting Principles and Valuation Measures According to the Tax Legislation Must read related chapter from textbook.
3 Cash and Cash Equivalents and Final Operations Must read related chapter from textbook.
4 Securities and Year-End Transactions Must read related chapter from textbook.
5 Trade Receivables and Year-End Transactions Must read related chapter from textbook.
6 Trade Receivables and Year-End Transactions Must read related chapter from textbook.
7 Fixed Assets and Year-End Transactions Must read related chapter from textbook.
8 Mid-Term Exam Must read related chapter from textbook.
9 Inventories and Final Operations Must read related chapter from textbook.
10 Fixed Assets and Year-End Transactions 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 80
Assignments 1 20
In-Term Total 2 100
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 Has advanced knowledge about their area. x
2 Has the ability of transferring the knowledge about their area to their workers and peers x
3 Has the ability of interpreting and analyzing data, identifying and coming up with solutions and suggestions to the problems by using the knowledge about their area in their decisions, applications and attitudes. x
4 Does research and creates studies in their area. x
5 Takes on responsibility according to the project goals, as being project coordinator or project participant. x
6 Identifies goals and targets for the organization/institution. x
7 Evaluates the knowledge and skills learned in a judgmental manner. x
8 Indicates that he has comprehended that the need for learning process is continuous. x
9 Declares the thoughts and suggestions aroused from their knowledge and skills related to their area, in oral and written form. x
10 Communicates effectively with their peers. x
11 Uses information and communication technologies with at least European Computer Advanced Operating License level according to requirements of their area. x
12 Follows the progress of their area and communicates with their peers by using at least one foreign language, at a stage of Europe Language Portfolio B1 level. x
13 Behaves respectfully to organization/institution, work and social ethic criteria. x
14 Analyses the organization/institution’s relations with stakeholders and manages it efficiently. x
15 Has the ability of encouraging innovation. x
16 Thinks judgmentally about the organization/institution x
17 Has the adequate consciousness about the universality of social rights, social justice, quality and cultural values, protecting the environment, work health and safety. 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 2 28
Assignments 1 10 10
Mid-terms 1 14 14
Final examination 1 18 18
Total Work Load (h) 112
Total Work Load / 30 (h) 3.73
ECTS Credit of the Course 4