TYPE OF COURSE UNIT	Compulsory Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	4
SEMESTER	Seventh Term (Fall)
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	Professor Nalan Akdoğan
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Has knowledge about accounting standards. 2) Learns booking according to accounting standards 3) Learns the reflection of accounting standards to financial reports 4) Learns the differences between tax accounting and accounting standards 5) Learns auditing accounting standard applications 6) Learns valuation standards of a company's assets and liabilities 7) Has knowledge about international applications.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	The course analyzes the Turkish Accounting Standards published compatible with the International Accounting Standards.
COURSE CONTENTS	WEEK TOPICS 1st Week Importance of Accounting Standards and the place of Standard in the World and in Turkey 2nd Week Differences between IFRS and IFRS for SMEs 3rd Week Differences between IFRS and IFRS for SMEs 4th Week Review of accounting standards and sample applications 5th Week Review of accounting standards and sample applications 6th Week Review of accounting standards and sample applications 7th Week Profession exams oriented problem solving 8th Week Midterm 9th Week Representation of student's homeworks. 10th Week Representation of student's homeworks. 11th Week Representation of student's homeworks. 12th Week Representation of student's homeworks. 13th Week Representation of student's homeworks. 14th Week Representation of student's homeworks.
RECOMENDED OR REQUIRED READING	Turkish Accounting Standards, TASB Turkish Financial Reporting Standards, TASB
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 30 Assignment 1 10 Quiz 1 10 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 3 3 Preparation for Quiz 2 3 6 Individual or group work 14 3 42 Preparation for Final exam 1 30 30 Course hours 14 3 42 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 3 3 Homework 1 5 5 Total Workload 151 Total Workload / 30 5,03 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No