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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MVU 4112 INVENTORY MANAGEMENT AND OPERATIONS ELECTIVE 2 0 0 3

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR RUKIYE ŞEBNEM YAŞAR

Offered to

ACCOUNTING AND TAX APPLICATIONS ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

The aim of this course is to teach inventory valuation process and adjusting accounts accordingly.

Learning Outcomes of the Course Unit

1   Being able to define inventory operations. 2   Being able to manage physical and perpetual inventory processes. 3   Being able to prepare post-closing trial balance. 4   Being able to record adjustment entries. 5   Being able to prepare balance sheet and income statement.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Concept of inventory and counting 2 Control of accounting records 3 Inventory operations in current assets 4 Inventory operations in fixed assets 5 Inventory operations in fixed assets 6 Inventory operations in short term liabilities 7 Inventory operations in short term liabilities 8 Mid-Term Exam 9 Inventory operations in long term liabilities 10 Inventory operations in owners' equity 11 Trial balance 12 Adjustment entries 13 Adjustment entries 14 Post-closing trial balance 15 Balance sheet and income statement

Recomended or Required Reading

Textbook: Finansal Muhasebe ,Süleyman Yükçü, Altın Nokta Yayınevi Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing 2. Question and answer 3. Case studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FN Final 3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

sebnem.yasar@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 2 28 Preparations before/after weekly lectures 14 2 28 Preparation for midterm exam 1 10 10 Preparation for final exam 1 10 10 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 78

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 PO.14 PO.15 PO.16 PO.17 PO.18 PO.19 PO.20 LO.1 1 1 LO.2 1 1 LO.3 1 1 LO.4 1 1 LO.5 1 1 1