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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (MASTER) (WITH THESIS) | |
| Code | MG31759 |
| Name | Financial Reporting Standards |
| Term | 2018-2019 Academic Year |
| Term | Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
To prepare and evaluate the financial statements which are acceptable for Accounting and Financial Reporting Standards published into force by Turkish Accounting Standards Board.
Course Content
Standardization of accounting, basic information about the process of harmonization, standardization of accounting work in the world and in Turkey.
Course Precondition
Resources
Notes
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | To be able to comprehend the basic principles of accounting, auditing and tax issues and to use these principles effectively in decision making process. |
| LO02 | To explain the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system. |
| LO03 | Understanding the legal and ethical issues encountered in the accounting profession. |
| LO04 | Explaining how to interpret the results obtained by applying the models in the accounting science. |
| LO05 | Understanding the legal and ethical issues encountered in the accounting profession. |
| LO06 | Application of combining business management methods with accounting methods. |
| LO07 | To reach the most appropriate result by using basic financial analysis techniques. |
| LO08 | To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. |
| LO09 | Being aware of the necessity of lifelong learning and monitoring the current developments in the field of accounting. |
| LO10 | Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting them effectively. |
| LO11 | Written and oral communication competence. |
| LO12 | Questioning applications and methods, developing and implementing new working methods when deemed necessary. |
| LO13 | Conducting research on accounting science, creating the basis for the right decision-making process. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | 1.Defining the concepts of Finance Management, Accounting Management, Production Management, Marketing Management, Management and Organization and Quantitative Methods and explaining their relations with each other. | 4 |
| PLO02 | Bilgi - Kuramsal, Olgusal | 2.Comparison by defining the theories and models of business management, numerical and statistical methods. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | 3. Accessing and interpreting information using scientific research methods. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | 4. Application of theory and models, numerical and statistical methods in business management. | 3 |
| PLO05 | Bilgi - Kuramsal, Olgusal | 5. Interpreting the results of theory and models, numerical and statistical methods applied in business management. | 4 |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | 6. To be able to determine the appropriate methods for the solution of the business problems encountered. | |
| PLO07 | Beceriler - Bilişsel, Uygulamalı | 7. To be able to follow and apply the basic steps of business process management. | |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | 8. To be able to reach the most appropriate result by using basic numerical and statistical analysis programs. | |
| PLO09 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 9. Working in accordance with the objectives as a project manager or participant. | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | 10. Taking an active role by taking responsibility individually and/or within the team. | |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | 11. Continuous self-development by following current developments with the awareness that the research and learning process continues throughout life. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | 12. To produce new information from the data obtained from scientific sources within the framework of academic rules and to interpret them effectively. | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | 13. To be able to associate the knowledge gained in the field of business with the knowledge in different fields. | |
| PLO14 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 14. To be able to communicate with the parties verbally and in writing in accordance with the requirements of academic and business life. | |
| PLO15 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | 15. To present effectively by synthesizing the information obtained from the sources related to the field within the framework of academic rules. | |
| PLO16 | Yetkinlikler - Alana Özgü Yetkinlik | 16.Behaving in accordance with ethical and legal issues encountered in business science and business professions. | |
| PLO17 | Yetkinlikler - Alana Özgü Yetkinlik | 17. To make original researches about all the basic functions of the business in accordance with scientific, institutional and social ethics. | |
| PLO18 | Yetkinlikler - Alana Özgü Yetkinlik | 18. Identifying existing problems with a critical point of view and suggesting solutions. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explanation of the scope of the course, the importance of accounting standards, its necessity and formation | Reading material related to the topic | |
| 2 | TAS1: Presentation of Financial Statements | Reading material related to the topic | |
| 3 | TAS 2: Inventories | Reading material related to the topic | |
| 4 | TAS 16: Intangible Fixed Assets | Reading material related to the topic | |
| 5 | TAS 17: Leases | Reading material related to the topic | |
| 6 | TAS 18 Revenue | Reading material related to the topic | |
| 7 | TAS 23 : Borrowing Costs | Reading material related to the topic | |
| 8 | Mid-Term Exam | Exam Preparation | |
| 9 | TAS 28 : Investments in Associates | Reading material related to the topic | |
| 10 | TAS 37 : Provisions, Contingent Liabilities and Contingent Assets | Reading material related to the topic | |
| 11 | TAS 38 : Intangible Assets | Reading material related to the topic | |
| 12 | TAS 7 : Statement of Cash Flows | Reading material related to the topic | |
| 13 | TAS R D | Reading material related to the topic | |
| 14 | IAS 24: Related Party Disclosures | Reading material related to the topic | |
| 15 | General evaluation of the other Accounting Standards | Reading material related to the topic | |
| 16 | Term Exams | Exam Preparation | |
| 17 | Term Exams | Exam Preparation |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 25 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 25 | 25 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 139 | ||
| Total Workload / 25 (h) | 5,56 | ||
| ECTS | 6 ECTS | ||