COURSE UNIT TITLE

: ADJUSTING ENTRIES IN ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ISL 2015 ADJUSTING ENTRIES IN ACCOUNTING COMPULSORY 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 (Evening)
Business Administration
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
7 Adjust Entries ans Applications in Long-Term Liabilities
8 Adjusting Entries and Applications in Shareholder's equity accounts.
9 Adjusting Entries in cost accounts (7/A options) and applications by business' field of activity
10 Adjusting Entries in cost accounts (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

ÖZKOL, A. Erdal (2022), Finansal Muhasebe, Has Kitapevi EYS Matbaa, Izmir
TEK, Nergis (2011), Finansal Muhasebeye Giriş ve Tekdüzen Muhasebe Sistemi Uygulamaları, 2. Baskı, Birleşik Matbaacılık, Izmir.
YÜKÇÜ, Süleyman (2009), Finansal Muhasebe, Birleşik Matbaacılık, Izmir.

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


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

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

Language of Instruction

Turkish

Course Policies and Rules

To be announced

Contact Details for the Lecturer(s)

nilgun.kutay@deu.edu.tr
f.tektufekci@deu.edu.tr
seckin.gonen@deu.edu.tr
gulsah.atagan@deu.edu.tr
gokce.erbuga@deu.edu.tr

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 14 3 42
Preparations before/after weekly lectures 14 3 42
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) 125

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.511

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

Copyright 2015 DEÜ. BİD

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