| TYPE OF COURSE UNIT | Compulsory Course |
| LEVEL OF COURSE UNIT | Doctorate Of Science |
| YEAR OF STUDY | 1 |
| SEMESTER | First Term (Fall) |
| NUMBER OF ECTS CREDITS ALLOCATED | 10 |
| NAME OF LECTURER(S) | Associate Professor Soner Gökten
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) Evaluate financial accounting topics with a critical view through examinations of examples and via discussions and applications on financial accounting theory.
2) Make connections with theoretical principles of financial accounting theory.
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
| COURSE DEFINITION | This accounting course is a financial accounting course to develop the doctorate students' financial accounting background and to focus on the specific aspects of financial accounting.
|
| COURSE CONTENTS | | WEEK | TOPICS |
|---|
| 1st Week | Discussion on concepts, principles and standards I | | 2nd Week | Discussion on concepts, principles and standards II | | 3rd Week | Discussion on Current Assets I | | 4th Week | Discussion on Current Assets II | | 5th Week | Discussion on Current Assets III | | 6th Week | Discussion on Current Assets IV | | 7th Week | Discussion on Non-Current Assets I | | 8th Week | MIDTERM | | 9th Week | Discussion on Non-Current Assets II | | 10th Week | Discussion on Liabilities I | | 11th Week | Discussion on Liabilities II | | 12th Week | Discussion on Equity | | 13th Week | Discussion on Income and Expense | | 14th Week | Discussion on Transactions related to Periodicity |
|
| RECOMENDED OR REQUIRED READING | Tekdüzen Muhasebe Sistemi Uygulaması, Nalan Akdoğan - Orhan Sevilengül, Gazi Kitabevi 2007
Uluslararası Finansal Raporlama Standartları, Türkiye Muhasebe Standartları Kurulu, 2011
|
| PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Lecture,Discussion |
| ASSESSMENT METHODS AND CRITERIA | | | Quantity | Percentage(%) |
|---|
| Mid-term | 1 | 40 | | Total(%) | | 40 | | Contribution of In-term Studies to Overall Grade(%) | | 40 | | Contribution of Final Examination to Overall Grade(%) | | 60 | | Total(%) | | 100 |
|
| ECTS WORKLOAD |
| Activities |
Number |
Hours |
Workload |
| Midterm exam | 1 | 3 | 3 | | Preparation for Quiz | | | | | Individual or group work | 1 | 30 | 30 | | Preparation for Final exam | 1 | 60 | 60 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 40 | 40 | | Laboratory (including preparation) | | | | | Final exam | 1 | 10 | 10 | | Homework | 6 | 20 | 120 | | Total Workload | | | 305 |
|---|
| Total Workload / 30 | | | 10,16 |
|---|
| ECTS Credits of the Course | | | 10 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
