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Information
| Code | MG2801 |
| Name | Advanced Accounting Problems |
| 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
Examine, interpret, evaluate and apply current topics that guide accounting practices
Course Content
Developments leading to accounting practices and current regulations. Different applications according to company structures, special topics in financial statements, derivative products, consolidation, inflation accounting, financial leasing, financial reporting in multinational companies, intellectual capital, accounting frauds and symptoms, forensic accounting, mergers, etc.
Course Precondition
None.
Resources
Academic publications on the subject
Notes
None.
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Recognizes the legal regulations according to the company structures. understand profit distribution |
| LO02 | Recognizes and implements regulations such as consolidation and mergers |
| LO03 | Recognizes and implements regulations such as bonds, derivative products, financial leasing |
| LO04 | Recognize and apply regulations such as accounting frauds, symptoms and forensic accounting |
| LO05 | Recognize and interpret other special topics |
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 | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | 5 |
| 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 | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | |
| 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 | 4 |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | 5 |
| 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 | 5 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | 4 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | 4 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field | 5 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Company structures, financial statements and related legal regulations | reading from related sources and discussion | Öğretim Yöntemleri: Anlatım |
| 2 | Financial structures of companies and their special accounting applications | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 3 | 2-Consolidation in financial statements | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 4 | Business segments, joint arrangements, subsidiaries and business partnerships | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 5 | Mergers and accounting applications | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 6 | Derivative Products and Accounting | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 7 | intellectual capital | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | an overview | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Accounting Frauds and symptoms, Forensic accounting | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 10 | Responsibility accounting | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 11 | Accounting applications of multinational companies | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 12 | 2-Accounting applications of multinational companies | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 13 | Accounting and accounting profession in the digital age | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 14 | 2-Accounting and accounting profession in the digital age | research, review, valuation and homework presentation | Öğretim Yöntemleri: Anlatım |
| 15 | Other current developments | research, review, valuation and homework presentation | 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 | ||