Dokuz Eylül University Information Package / Courses Catalog

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/LO	PO.1	PO.2	PO.4	PO.7
LO.1	1	1		1
LO.2	1	1		1
LO.3	1	1		1
LO.4	1	1	1	1
LO.5	1	1

COURSE UNIT TITLE

DEGREE PROGRAMMES

Description of Individual Course Units

Offered By

Level of Course Unit

Course Coordinator

Offered to

Course Objective

Learning Outcomes of the Course Unit

Mode of Delivery

Prerequisites and Co-requisites

Recomended Optional Programme Components

Course Contents

Recomended or Required Reading

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

Assessment Criteria

Language of Instruction

Course Policies and Rules

Contact Details for the Lecturer(s)

Office Hours

Work Placement(s)

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes

CONTACT INFORMATION