TÜRKÇE
ENGLISH
Information
| Code | MV271 |
| Name | Accounting Standards of Turkey |
| Term | 2022-2023 Academic Year |
| Semester | 3. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 2 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör. Ahmet Turan ÖZHUY |
| Course Instructor |
RECEP TUFAN KIPRISLIOĞLU
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
Be able to provide information about the matters that are important to Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS)
Course Content
TAS1, TAS2, TAS12, TAS16, TAS18, TAS23, TAS27, TAS36, TAS38, TAS39, TAS41, TFRS1, TFRS3, TFRS7, TFRS8, TFRS9, TFRS10
Course Precondition
none
Resources
Turkish Accounting Standards Practice- Muzaffer Küçük
Notes
Çelik Orhan, Application of International Financial Reporting Standards in SMEs
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Be able to disclose some important standards of Turkish Accounting Standards (TAS) |
| LO02 | Be able to disclose some important standards of Turkish Financial Reporting Standards (TFRS) |
| LO03 | Be able to discuss some basic issues related to accounting standards |
| LO04 | Be able to discuss some basic issues related to financial report standards |
| LO05 | Be able to apply approaches to measure wealth and income |
| LO06 | Learn TFRS Conceptual Framework |
| LO07 | Makes TFRS applications |
| LO08 | Makes TMS applications |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Adopting honesty as a principle, it fulfills the requirements of professional ethics. | 5 |
| PLO02 | Beceriler - Bilişsel, Uygulamalı | List the basic definitions, principles and rules in accounting, tax and auditing. | 5 |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Defines the legal responsibilities of the accounting/financial advisory profession. | 5 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Apply the basic definitions, principles and rules in the field of accounting and tax. | 5 |
| PLO05 | Yetkinlikler - Öğrenme Yetkinliği | Explain the functions of accounting and the importance of accounting in management. | 5 |
| PLO06 | Yetkinlikler - Öğrenme Yetkinliği | In terms of the employee - employer, it explains the contractual obligations (hiring-leaving the job) in the Labor Law/SGK legislation. | 4 |
| PLO07 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the documents used in commercial life, explains their importance, organizes and saves them. | |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Recognizes the books used in commercial life and records them in accordance with the legislation, procedures and principles. | 4 |
| PLO09 | Bilgi - Kuramsal, Olgusal | Through the basic knowledge, skills and competencies acquired in the accounting profession, she interprets and evaluates data, analyzes problems and develops solutions based on documents. | 4 |
| PLO10 | Bilgi - Kuramsal, Olgusal | He/she can work independently or in a team on the basic issues related to his/her field and takes responsibility. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | They looks at the events positively, evaluates her own knowledge and skill level critically, and corrects the deficiencies. | 5 |
| PLO12 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Directs her professional development to higher levels, comprehends the awareness of lifelong learning. | |
| PLO13 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Transfers the basic knowledge and skills related to the field effectively through written and verbal communication. | |
| PLO14 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | He/she shares his/her thoughts and solutions about the problems about the accounting profession with experts or non-experts in their fields. | |
| PLO15 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Follows the developments in the field with a basic level of foreign language knowledge, communicates with colleagues in a foreign language. | |
| PLO16 | Bilgi - Kuramsal, Olgusal | Makes correspondence using information and communication technologies, stores information, uses stored information. | |
| PLO17 | Bilgi - Kuramsal, Olgusal | It acts with scientific, social, cultural and ethical values based on Professional Accounting Ethics in the stages of collecting and processing data related to its field, preparing the necessary tables as a result, issuing documents/statements and announcing the results to the relevant parties. | |
| PLO18 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has sufficient awareness of social rights and their universality, social justice, quality, cultural values, environmental protection, occupational health and safety. |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction to the course | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 2 | TAS1, TAS2 | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 3 | TAS2. | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 4 | TAS2, TAS12 | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 5 | TAS12, TAS16 | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 6 | TAS16. | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 7 | TAS16, TAS18 | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 8 | Mid-Term Exam | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | TAS18, TAS23 | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 10 | TAS27, TAS36 | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 11 | TAS38, TAS39 | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım, Soru-Cevap, Tartışma |
| 12 | TAS39. | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 13 | TAS41. | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 14 | TFRS1, TFRS3, TFRS7 | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 15 | TFRS8, TFRS9, TFRS10 | Reading course books and lesture notes | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Prepare for the exam | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 1 | 14 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 4 | 4 |
| Final Exam | 1 | 8 | 8 |
| Total Workload (Hour) | 54 | ||
| Total Workload / 25 (h) | 2,16 | ||
| ECTS | 2 ECTS | ||