Inventory Balance Sheet

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

none

Course Contents

Introduction to the interrelation of uniform accounting system to general accounting, the elements of uniform accounting system. Valuation and valuation measurements, according to GAAP valuation measurements, valuation of assets and liabilities, definition of revenue and expenses, cost accounts, preparing the balance sheet and the income statement.

Weekly Schedule

1) Inventory Concept and Descriptive Information About the Other Related Basic Concepts
2) The balance sheet and Income Statement Accounts
3) Asset accounts
4) Liability accounts
5) Inventory accounts and amortisation accounts
6) Other assets and liability accounts
7) Revenue accounts
8) Midterm examination/Assessment
9) Expenditure accounts
10) Cost accounts
11) Cost accounts
12) Cost accounts
13) The exact balance
14) General information about the basic financial statements
15) Preparation of The balance sheet and Income Statement
16) Final Examination

Recommended or Required Reading

1- Sami Karacan, Muhasebede Dönem Sonu İşlemleri, Umuttepe Yayınları, Gözden Geçirilmiş 5.Baskı, Kocaeli, 2015, ISBN 978-605-5936-68-6.
2- Sami Karacan, Tekdüzen Muhasebe Sistemi ve Türkiye Muhasebe Standartları İle Uyumlu Muhasebede Dönem İçi İşlemleri, Umuttepe Yayınları, Genişletilmiş ve Gözden Geçirilmiş 2.Baskı, Kocaeli, 2012, ISBN 978-605-5936-67-9.

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Group Study
5) Self Study

Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade	20%
Contribution of Final Examination to Course Grade	80%
Total	100%

Language of Instruction

Turkish

Work Placement(s)

Not Required