COURSE UNIT TITLE

: ADJUSTING ENTRIES IN ACCOUNTING

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ISL 2015 ADJUSTING ENTRIES IN ACCOUNTING ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR SEÇKIN GÖNEN

Offered to

Economics (Evening)
Public Finance (Evening)
Economics
Business Administration
Business Administration (Evening)
Public Finance

Course Objective

Examining adjusting entries via bringing out physical inventory and book inventory of any period in any business so as to prepare basic financial statements and calculation of period profit/loss

Learning Outcomes of the Course Unit

1   To associate valuation and inventory concepts
2   To convert tangible fixed assets into expense accounts
3   To convert intangible fixed assets into expense
4   To distinguish between income statement accounts and cost accounts
5   To prepare basic financial statements

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Inventory and Valuation Concepts-Measures of Valuation
2 Adjusting Entries in Current Assets
3 Applications related with Adjusting Entries in Current Assets
4 Adjusting Entries in Fixed Assets
5 Applications related with Adjusting Entries in Fixed Assets
6 Adjusting Entries and Applications in Short-Term Liabilities and Long-Term Liabiliites
7 Adjusting Entries and Applications in Shareholder's equity accounts.
8 Midterm Exam
9 Midterm Exam
10 Adjusting Entries in cost accounts (7/A and 7/B options) and applications by business' field of activity
11 Adjusting Entries in Income Statement Accounts ans calculation of period profit/loss before tax.
12 Convertion of period profit/loss into taxable profit/loss; tax free income ans non-deductable expenses within the context of tax repslations.
13 Application sample in comprehensive adjusting entries in industrial businesses
14 Application sample in comprehensive adjusting entries in service and commercial businesses.

Recomended or Required Reading

TEK, Nergis (2011), Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları, 2. Baskı, Birleşik Matbaacılık, Izmir.
YÜKÇÜ, Süleyman (2009), Finansal Muhasebe, Birleşik Matbaacılık, Izmir.
AKDOĞAN, Nalan ve SEVILENGÜL, Orhan, (2007), Türkiye Muhasebe Standartları Ile Uyumlu Tekdüzen Muhasebe Sistemi Uygulaması, 12. Baskı, Gazi Kitabevi, Ankara.
SAYIN Şevket ve YEĞINBOY, E. Yasemin (2005), Muhasebe, Altınnokta Basım Yayıncılık, Izmir.
ÇABUK, Adem (2009) Muhasebede Dönem Sonu Işlemleri, Bursa, 2009.

Planned Learning Activities and Teaching Methods

Verbal Presentation, Problems Solving, Case Studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTEG MIDTERM GRADE MTEG * 1
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


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

Further Notes About Assessment Methods

Interm grades are calculated by taking 40 % of midterms. Endterm grades are calculated by taking 40% of midterms ans 60% of finals.

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dr. Seçkin GÖNEN
Dokuz Eylul University, Faculty of Economics and Administrative Sciences, Department of Business Administration
E-mail: seckin.gonen@deu.edu.tr
Tel:0232 301 05 94

Office Hours

This is determined according to the course schedule every term.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 15 15
Preparation for final exam 1 24 24
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 113

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9
LO.1111
LO.2111
LO.3111
LO.41111
LO.511