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- 25TH YEAR
Department of Tourism and Hotel Management (Turkish)
MTUR 215 | Course Introduction and Application Information
| Course Name |
Inventory Transactions
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
MTUR 215
|
Fall/Spring
|
3
|
0
|
3
|
4
|
| Prerequisites |
None
|
|||||
| Course Language |
Turkish
|
|||||
| Course Type |
Elective
|
|||||
| Course Level |
Short Cycle
|
|||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | - | |||||
| National Occupation Classification | - | |||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | - | |||||
| Assistant(s) | - | |||||
| Course Objectives | To determine balance sheet amounts and calculate a business’s net profit or loss for an accounting period by conducting physical verification and valuation of assets and liabilities and making the corresponding accounting adjustments. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | This course covers period-end inventory procedures, physical verification and valuation of assets and liabilities, and the related accounting adjustments. It focuses on determining balance sheet amounts, calculating net profit or loss, and preparing financial statements. |
| Related Sustainable Development Goals |
|
|
|
Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Management Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Related Preparation |
| 1 | Introduction to Trial Balances; Scope, Types, and Procedures of Period-End Verification and Valuation | Course materials |
| 2 | A Comprehensive Worked Example of the Period-End Verification and Adjustment Process | Course materials |
| 3 | Period-End Adjustments to Balance Sheet Accounts; Inventory Valuation Methods | Course materials |
| 4 | Recognizing Provisions and Calculating Discount Adjustments for Notes Receivable and Payable | Course materials |
| 5 | Depreciation Methods and Recording Depreciation | Course materials |
| 6 | Period-End Adjustments to Current Asset Accounts I | Course materials |
| 7 | Period-End Adjustments to Current Asset Accounts II | Course materials |
| 8 | Midterm Examination | |
| 9 | Period-End Adjustments to Non-Current Asset Accounts | Course materials |
| 10 | Period-End Adjustments to Current Liabilities | Course materials |
| 11 | Period-End Adjustments to Non-Current Liabilities | Course materials |
| 12 | Period-End Adjustments to Non-Current Liabilities | Course materials |
| 13 | Closing Income Statement Accounts | Course materials |
| 14 | Reconciling Accounting Profit with Taxable Profit, Calculating Net Profit or Loss for the Period, and Preparing the Adjusted Trial Balance | Course materials |
| 15 | Preparing and Interpreting Basic Financial Statements: The Balance Sheet and Income Statement | Course materials |
| 16 | Final Examination |
| Course Notes/Textbooks | Remzi ÖRTEN-Aydın KARAPINAR, Dönem Sonu Muhasebe İşlemleri, Gazi Kitabevi, Ankara, 2009. |
| Suggested Readings/Materials |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation |
1
|
10
|
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | ||
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
40
|
| Final Exam |
50
|
|
| Total |
| Weighting of Semester Activities on the Final Grade |
2
|
50
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
50
|
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
1
|
16
|
| Laboratory / Application Hours |
16
|
0
|
|
| Study Hours Out of Class |
16
|
1
|
16
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
0
|
||
| Portfolio |
0
|
||
| Homework / Assignments |
0
|
||
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
6
|
6
|
| Final Exam |
6
|
0
|
|
| Total |
38
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
|||||
|
1
|
2
|
3
|
4
|
5
|
|||
| 1 |
Has a basic knowledge of major theories, phenomena, concepts, and principles in the field of tourism. |
-
|
-
|
-
|
X
|
-
|
|
| 2 |
Associate the professional knowledge acquired in the field with other disciplines and use it in the field of application. |
-
|
-
|
X
|
-
|
-
|
|
| 3 |
Uses modern techniques and tools required to perform tourism services. |
-
|
-
|
-
|
X
|
-
|
|
| 4 |
Uses computer software, automation systems and information technologies as required by the field of tourism and hotel management. |
-
|
-
|
X
|
-
|
-
|
|
| 5 |
Improves himself / herself by following the developments in his / her field with the awareness of lifelong learning. |
-
|
X
|
-
|
-
|
-
|
|
| 6 |
Has basic knowledge of legal regulations, professional standards, ethical principles, and professional awareness in the field. |
-
|
-
|
X
|
-
|
-
|
|
| 7 |
Communicates effectively with guests and collaborators in written and verbal expressions. |
-
|
X
|
-
|
-
|
-
|
|
| 8 |
Develops creative and innovative solutions individually and as a team to possible problems that may be encountered in tourism services. |
-
|
-
|
-
|
X
|
-
|
|
| 9 |
Has knowledge on occupational safety, worker health, environmental protection and has quality awareness. |
X
|
-
|
-
|
-
|
-
|
|
| 10 |
Demonstrates reading, understanding, speaking, and writing skills in English at least at the A2 level of the European Language Portfolio. |
X
|
-
|
-
|
-
|
-
|
|
| 11 |
Follows the information about tourism and hotel management and communicates with colleagues using two foreign languages. |
X
|
-
|
-
|
-
|
-
|
|
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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