- Course Code
- MVE102
- Semester
- Second Term (Spring)
- Theory+Practice
- 3 + 0
- ECTS
- 4
| Course Type | Compulsory Course |
|---|
| Course Level | Associate Degree |
|---|
| Year of Study | 1 |
|---|
| Semester | Second Term (Spring) |
|---|
| ECTS | 4 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Know liabiliy and owner's equity accounts.
- Make the relevant entries to these accounts.
- Make the end of year inventory operations.
- Make the end of year adjusting entries.
- Prepare income statement and balance sheet.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | |
|---|
| Course Description | The objective of the course is to teach the students liability and owners' equity accounts of the business firm; end of term adjustments and operations; and preparing the income statement. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Remembering the old learnings . Current liabilitiea |
|
2nd Week |
Current liabilities |
|
3rd Week |
Current liabilities |
|
4th Week |
Long-term liabilities |
|
5th Week |
Owner?s equity |
|
6th Week |
Revenue and Expense accounts |
|
7th Week |
Adjusting entries and inventory processes: Assets |
|
8th Week |
Midterm exam |
|
9th Week |
Calculating Cost of Goods Sold |
|
10th Week |
End of year procedures: Liabilities |
|
11th Week |
Adjusting entries and inventory processes: Liabilities |
|
12th Week |
Adjusting entries and inventory processes: Revenues and expenses |
|
13th Week |
Preparing Balance Sheet and Income Statement |
|
14th Week |
Sectoral application |
|
15th Week |
Review |
|
| Recommended or Required Reading | Genel Muhasebe, Ferhan AYDOĞAN, Seçkin Yayıncılık, Ankara, 2026. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
- Problem Solving
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
35 |
| Assignment |
5 |
25 |
| Total(%) |
|
60 |
| Contribution of In-term Studies to Overall Grade(%) |
|
60 |
| Contribution of Final Examination to Overall Grade(%) |
|
40 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
1 |
14 |
| Preparation for Final exam |
1 |
30 |
30 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
5 |
3 |
15 |
| Total Work Load | 123 |
| Total Work Load / 30 (h) | 4.1 |
| ECTS Credit of the Course | 4 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
Programme Qualifications / Learning Outcomes
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LO1 |
LO2 |
LO3 |
LO4 |
LO5 |
| K1 |
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| K2 |
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| K3 |
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| K4 |
X |
X |
X |
X |
X |
| K5 |
X |
X |
X |
X |
X |
| K6 |
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| K7 |
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| K8 |
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| K9 |
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| K10 |
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