İzmir Ekonomi Üniversitesi
  • TÜRKÇE

  • VOCATIONAL SCHOOL

    Department of Accounting and Tax Applications (Turkish)

    MUH 220 | Course Introduction and Application Information

    Course Name
    Inventory Operations
    Code
    Semester
    Theory
    (hour/week)
    Application/Lab
    (hour/week)
    Local Credits
    ECTS
    MUH 220
    Fall/Spring
    3
    0
    3
    5

    Prerequisites
    None
    Course Language
    Turkish
    Course Type
    Elective
    Course Level
    Short Cycle
    Mode of Delivery face to face
    Teaching Methods and Techniques of the Course Problem Solving
    Q&A
    Lecture / Presentation
    National Occupation Classification -
    Course Coordinator -
    Course Lecturer(s)
    Assistant(s) -
    Course Objectives The purpose of this course is to provide students with the relevant and sufficient information necessary to manage the inventory operations at the end of the accounting period.
    Learning Outcomes

    The students who succeeded in this course;

    • will be able to list and explain accounting transactions for the end of the accounting period
    • will be able to perform the adjusting entries for the end of the accounting period
    • will be able to identify and transfer income and expense acounts to the equity accounts
    • will be bale to prepare the balance sheet for the end of the accounting period
    • will be able to prepare the income statement for the end of the accounting period
    Course Description Students will be able to manage accounting records for the end of the accounting period and will be able to prepare basic financial statements, such as balance sheet and income statement.
    Related Sustainable Development Goals

     



    Course Category

    Core Courses
    X
    Major Area Courses
    Supportive Courses
    Media and Management Skills Courses
    Transferable Skill Courses

     

    WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

    Week Subjects Related Preparation
    1 Inventory concept and valuation measures Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 1-16.
    2 Inventory operations for current assets Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 17-37
    3 Inventory operations for trade receivables Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 57-80
    4 Inventory operations for inventories Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 81-110
    5 Inventory operations for tangible assets. Depreciation and valuation of tangible assets Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 134-159
    6 Inventory operations for liabilities and capital accounts Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 185-225
    7 Inventory operations for the accounts of income statement Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 229-238
    8 MIDTERM MIDTERM
    9 Managing costing accounts for the end of the accounting period Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 229-238
    10 Preparation of the income statement Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 229-238
    11 Preparation of the balance sheet Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 229-238
    12 Advance tax Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016, ISBN: 6055681470. Pages 229-238
    13 Practices 1 Practice
    14 Practices2 Practice
    15 Practices 3 Practice
    16 FINAL FINAL

     

    Course Notes/Textbooks

    Dönemsonu İşlemleri, Prof. Dr. Recep Güneş, Prof. Dr. Durmuş Acar, Doç. Dr. İsmail Bekçi, Prof. Dr. Hayrettin Usul, 2016,  ISBN: 6055681470.

    Suggested Readings/Materials

    -

     

    EVALUATION SYSTEM

    Semester Activities Number Weigthing
    Participation
    1
    10
    Laboratory / Application
    Field Work
    Quizzes / Studio Critiques
    Portfolio
    Homework / Assignments
    1
    20
    Presentation / Jury
    Project
    Seminar / Workshop
    Oral Exams
    -
    -
    Midterm
    1
    30
    Final Exam
    1
    40
    Total

    Weighting of Semester Activities on the Final Grade
    3
    60
    Weighting of End-of-Semester Activities on the Final Grade
    1
    40
    Total

    ECTS / WORKLOAD TABLE

    Semester Activities Number Duration (Hours) Workload
    Theoretical Course Hours
    (Including exam week: 16 x total hours)
    16
    3
    48
    Laboratory / Application Hours
    (Including exam week: '.16.' x total hours)
    16
    0
    Study Hours Out of Class
    14
    3
    42
    Field Work
    0
    Quizzes / Studio Critiques
    0
    Portfolio
    0
    Homework / Assignments
    1
    15
    15
    Presentation / Jury
    0
    Project
    0
    Seminar / Workshop
    0
    Oral Exam
    -
    -
    0
    Midterms
    1
    20
    20
    Final Exam
    1
    25
    25
        Total
    150

     

    COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

    #
    Program Competencies/Outcomes
    * Contribution Level
    1
    2
    3
    4
    5
    1

    To be able to explain the scope, importance and functions of the accounting process

    -
    -
    -
    X
    -
    2

    To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting

    -
    -
    -
    -
    -
    3

    To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle

    -
    -
    -
    -
    X
    4

    To be able to analyze the financial statements like balance sheet and income statement

    -
    -
    -
    -
    -
    5

    To be able to use computer related software programs and field related computer applications

    -
    -
    -
    -
    -
    6

    To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management

    -
    -
    X
    -
    -
    7

    To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange

    -
    -
    -
    -
    -
    8

    To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena

    -
    -
    -
    -
    -
    9

    To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic

    -
    -
    -
    -
    -
    10

    To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field

    -
    -
    -
    -
    -
    11

    To be able to make decisions based on the principles of professional ethics, accountability and responsibility

    -
    -
    -
    -
    -
    12

    To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment

    -
    -
    -
    -
    -
    13

    To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession

    -
    -
    -
    -
    -

    *1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest


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