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Information
| Unit | KOZAN VOCATIONAL SCHOOL |
| Code | MV208 |
| Name | Accounting audit |
| Term | 2017-2018 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-1 (T-A) (17 Week) |
| ECTS | 4 ECTS |
| National Credit | 2.5 National Credit |
| Teaching Language | Türkçe |
| Level | Üniversite Dersi |
| Type | Normal |
| Label | C Compulsory |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. BİLAL ZAFER BERİKOL |
| Course Instructor |
Öğr. Gör. EYYUP ÇOLAK
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
To learn the method of determining whether the accounting transactions and records which are the basis of the taxpayers 'taxpayers' duties are done correctly and correct the wrong records
Course Content
Determining whether accounting transactions and records comply with the accounting principles and procedures and determining the falsified or fraudulent accounting transactions and records
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General framework of audit | PAGE 1-6 | |
| 2 | Auditing standards | page 9-13 | |
| 3 | Principles and rules of professional ethics | page 14-15 | |
| 4 | Fraudulent financial reporting | page 20-26 | |
| 5 | Audit process and stages | page 65-73 | |
| 6 | Planning audit | page 75-115 | |
| 7 | midterm exam | 45. dk | |
| 8 | Mid-Term Exam | page 121-148 | |
| 9 | Completion and reporting of audit | page 151-163 | |
| 10 | Supervision of stocks | page 179-194 | |
| 11 | Supervision of securities | page 197-202 | |
| 12 | Control of trade receivables | page 205-211 | |
| 13 | Inventory control | page 217-219 | |
| 14 | Control of tangible assets | page 228-236 | |
| 15 | Revenue revenue and profit control | page 266-272 | |
| 16 | Term Exams | page 272-284 | |
| 17 | Term Exams | page 272-284 |
Assessment (Exam) Methods and Criteria
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |