COURSE UNIT TITLE

: INVENTORY BALANCE SHEET ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
HUK 2040 INVENTORY BALANCE SHEET ACCOUNTING ELECTIVE 2 0 0 4

Offered By

Law

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

Law

Course Objective

The purpose of the course is to examine the end of period activities and applications in accounting within the framework of accounting law. Furthermore, the aim is to provide to lay out the financial statements.

Learning Outcomes of the Course Unit

1   To be able to understand the aim and concept of to take out inventories
2   To be able to define the counting and evaluating
3   To be able to explain the evaluation, evaluation tools and evaluation methods
4   To be able to classify the end of period activities and applications
5   To be able to lay out the financial statements

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The aim, scope and types of inventory
2 Balance Sheet, the Fundamental Accounting Equation (Balance Sheet Equation), the effects of financial operations on the Fundamental Accounting Equation
3 Books related to Tax Procedure Law and New Turkish Commercial Code, introducing the inventory book
4 The role and importance of inventory activities within the accounting entry process
5 Concepts, tools and methods of evaluation; to follow up the inventory movements and methods of inventory evaluation
6 General information about basic level end of period activities and applications which provide to lay out the financial stataments
7 To lay out the trial balance within the laying out time
8 Counting differences and foreign exchange differences
9 Evaluation of the receivables and debts, rediscount activities
10 Allowance for impairment in assets
11 Subject and operations of amortization
12 Going through from commercial profit to fiscal profit, taxable income, tax calculation and their effects on the accounting applications
13 Midterm exam
14 Final exam

Recomended or Required Reading

Main Resources:
1. Altuğ, O. 2000. Muhasebe & Hukuk Ilişkileri, 2. Baskı, Türkmen Kitabevi: Istanbul.
2. Kumkale, R. 2005. Hukukçular için Muhasebe Bilgileri, AS yayınları: Ankara.
3. Dönemsonu Işlemleri.2012. T.C.A.Ü. Yayını: Eskişehir.

Other Resources:
Other accounting books, articles, paper etc. related to inventory

References:
1. Mevzuat Bilgisi Gelirler Idaresi Başkanlığı Resmi Internet Sitesi, http://www.gib.gov.tr
2. Resmi Gazete Internet Sitesi, http://www.basbakanlik.gov.tr
3. TÜRMOB Resmi Internet Sitesi, http://www.turmob.org.tr

Other Materials: -

Planned Learning Activities and Teaching Methods

Lecturing
Problem solving
Case study

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTE MIDTERM EXAM
3 FCG FINAL COURSE GRADE
4 FCG FINAL COURSE GRADE roundKPU + FN,0
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) roundKPU + BUT,0


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

http://web.deu.edu.tr/hukuk/egitimogretim/lisans/basarideger.htm

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dokuz Eylul University Faculty of Economics and Administrative Sciences
e-mail: f.tektufekci@deu.edu.tr
phone: (0 232) 301 05 87

Office Hours

It is stated according to the course programme in every semestr by the course instructor (lecturer).

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 2 24
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 15 15
Preparation for final exam 1 25 25
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 90

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.11
LO.21
LO.31
LO.41
LO.51

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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