Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
5İŞL301Inventory Accounting2+0+02318.08.2026
Course Details
Language of Instruction English
Level of Course Unit Bachelor's Degree
Department / Program Economics
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course Explaining the concepts of inventory, valuation and scale, explaining the inventory transactions and accounting records of all balance sheet and income statement accounts practically.
Course Content Non-accounting inventory, intra-accounting inventory. Inventory and valuation: Current assets, fixed assets, short-term liabilities, long-term liabilities, equity. Income and expense accounts, Preparation of basic financial statements: Balance sheet and income statement, Commercial profit and financial profit, sample applications will be emphasized.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Prof.Dr. MEHMET KAYGUSUZOĞLU
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Sürmen, Y. 2009, Accounting-II, Celepler Printing, Trabzon
Karapınar, A. 2005, End of Period Accounting Practices, Ankara
Gücenme, U. 2006, Accounting and Valuation, Bursa
Ataman, U. 2007, Period-End Transactions in Accounting

Course Category
Mathematics and Basic Sciences %10
Social Sciences %10
Field %80

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 13 3 39
Hours for off-the-c.r.stud 13 4 52
Mid-terms 1 20 20
Final examination 1 25 25
Total Work Load   Number of ECTS Credits 4,5 136

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Envanter ve değerleme yöntemlerini tanımlayabilir.
2 Hesaplara yönelik en uygun değerleme yöntemini kullanabilir.
3 Yapılan muhasebe yanlışlarını dönem sonu işlemleri ile belirleyebilir.
4 Yapılan yanlışları düzelttikten ve değerlemeden sonra mizanı yeniden düzenleyebilir.
5 Dönem sonunda bilânço ve gelir tablosunu düzenleyebilir.;

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Reasons requiring period-end transactions in accounting
2 Definition of inventory, valuation rules
3 Cash, checks received, inventory and valuation of bank accounts
4 Inventory and valuation of stocks, bonds and receivables accounts Inventory and valuation of stocks, bonds and notes receivable accounts
5 Inventory and valuation of buyers and miscellaneous accounts receivable
6 Inventory and valuation of accounts related to value added tax
7 Inventory and valuation of trade goods account
8 Midterm
9 Inventory and valuation of tangible and intangible assets
10 Adjustment and adjustment postings in fixed asset accounts
11 Inventory and valuation of short-term and long-term liabilities
12 Inventory and valuation of Expense and Income accounts
14 Inventory and valuation of Expense and Income accounts

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
C1 4 3 4 4 5
C2 4 3 4 4 5
C3 4 3 4 4 5
C4 4 3 4 4 5
C5 4 3 4 4 5

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant