MG2820 Accounting Theory

8 ECTS - 4-0 Duration (T+A)- . Semester- 4 National Credit

Information

Code MG2820
Name Accounting Theory
Term 2024-2025 Academic Year
Semester . Semester
Duration (T+A) 4-0 (T-A) (17 Week)
ECTS 8 ECTS
National Credit 4 National Credit
Teaching Language Türkçe
Level Doktora Dersi
Type Normal
Mode of study Yüz Yüze Öğretim
Catalog Information Coordinator Prof. Dr. JALE SAĞLAR


Course Goal / Objective

To understand accounting theories that guide accounting practices, to discuss and interpret the effect of accounting theories on accounting practices, to form the future of the accounting profession

Course Content

Historical development of accounting practices, accounting theories of accounting practices

Course Precondition

None.

Resources

Lecture notes and presentations

Notes

Other lecture notes and presentations


Course Learning Outcomes

Order Course Learning Outcomes
LO01 Recognize accounting science and accounting profession
LO02 Follow the historical process and development of accounting practices
LO03 Recognize the conceptual framework of accounting theories
LO04 Review accounting theories that guide accounting practices


Relation with Program Learning Outcome

Order Type Program Learning Outcomes Level
PLO01 Bilgi - Kuramsal, Olgusal Explains the basic theoretical models for accounting field 5
PLO02 Bilgi - Kuramsal, Olgusal Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting 5
PLO03 Bilgi - Kuramsal, Olgusal Has an understanding of the legal and ethical issues faced by the accounting profession 4
PLO04 Bilgi - Kuramsal, Olgusal Explains how to interpret the findings as a result of models used in accounting methods
PLO05 Bilgi - Kuramsal, Olgusal Creates sufficient knowledge to find a solution to the problems met by accountants
PLO06 Bilgi - Kuramsal, Olgusal Contributes to accountants by following the basic steps of the methods used in accounting
PLO07 Bilgi - Kuramsal, Olgusal Combines the application of the methods of business management and accounting methods 4
PLO08 Bilgi - Kuramsal, Olgusal Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually 3
PLO09 Beceriler - Bilişsel, Uygulamalı Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal 3
PLO10 Beceriler - Bilişsel, Uygulamalı Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively
PLO11 Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life 4
PLO12 Yetkinlikler - Öğrenme Yetkinliği Develops and implements new research methods that will contribute to the development of the accounting field
PLO13 Yetkinlikler - Öğrenme Yetkinliği Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field 5
PLO14 Yetkinlikler - Öğrenme Yetkinliği Forms the basis for the decision-making process by researching on the science of accounting field


Week Plan

Week Topic Preparation Methods
1 Historical development of accounting profession reading, interpretation Öğretim Yöntemleri:
Anlatım
2 Scientific nature of accounting reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
3 Basic accounting concepts and Interpretation of basic accounting concepts in terms of financial statements reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
4 Valuation measures in accounting reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
5 Approaches leading to accounting reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
6 Historical development of accounting theories reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
7 Classification of accounting theories reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
8 Mid-Term Exam An overview Ölçme Yöntemleri:
Yazılı Sınav
9 normative accounting theories reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
10 Classification of normative accounting theories reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
11 positive accounting theories reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
12 Classification of positive accounting theories reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
13 Selection of Accounting policy reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
14 evaluation of Turkey applications reading from relevant sources, interpretation and discussion Öğretim Yöntemleri:
Anlatım
15 general evaluation interpretation and discussion Öğretim Yöntemleri:
Anlatım
16 Term Exams an overview Ölçme Yöntemleri:
Yazılı Sınav
17 Term Exams an overview Ölçme Yöntemleri:
Yazılı Sınav


Student Workload - ECTS

Works Number Time (Hour) Workload (Hour)
Course Related Works
Class Time (Exam weeks are excluded) 14 4 56
Out of Class Study (Preliminary Work, Practice) 14 8 112
Assesment Related Works
Homeworks, Projects, Others 2 4 8
Mid-term Exams (Written, Oral, etc.) 1 12 12
Final Exam 1 24 24
Total Workload (Hour) 212
Total Workload / 25 (h) 8,48
ECTS 8 ECTS

Update Time: 07.05.2024 04:58