| TYPE OF COURSE UNIT | Compulsory Course |
| LEVEL OF COURSE UNIT | Master's Degree Without Thesis |
| YEAR OF STUDY | 1 |
| SEMESTER | First Term (Fall) |
| NUMBER OF ECTS CREDITS ALLOCATED | 10 |
| NAME OF LECTURER(S) | -
|
| LEARNING OUTCOMES OF THE COURSE UNIT |
At the end of this course, the students;
1) Analyze the value movements that occurred in a company within the framework of the main concepts of accounting, generally accepted accounting principles, Turkish Accounting Standards and tax applications.
2) Journalize, report and interpret these value movements that occurred in a company.
|
| MODE OF DELIVERY | Face to face |
| PRE-REQUISITES OF THE COURSE | No |
| RECOMMENDED OPTIONAL PROGRAMME COMPONENT | None |
| COURSE DEFINITION | This course focuses on advanced financial accounting applications by taking International Accounting Standards and Turkish Accounting System into account. |
| COURSE CONTENTS | | WEEK | TOPICS |
|---|
| 1st Week | Analysis of Uniform Accounting System | | 2nd Week | Foreign Currency Transactions | | 3rd Week | Investment Transactions | | 4th Week | Inventory I | | 5th Week | Inventory II | | 6th Week | Non-current Assets I | | 7th Week | Non-current Assets II | | 8th Week | MIDTERM | | 9th Week | Borrowing Transactions I | | 10th Week | Borrowing Transactions II | | 11th Week | Off Balance Sheet Rights and Obligations I | | 12th Week | Off Balance Sheet Rights and Obligations II | | 13th Week | Consolidated Financial Statements I | | 14th Week | Consolidated Financial Statements II |
|
| RECOMENDED OR REQUIRED READING | Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi 2011
Genel Muhasebe Problemleri, Orhan Sevilengül, Gazi Kitabevi 2011
Tekdüzen Muhasebe Sistemi Uygulaması, Nalan Akdoğan - Orhan Sevilengül, Gazi Kitabevi 2007
Finansal Tablolar ve Mali Analiz Teknikleri, Nalan Akdoğan, Gazi Kitabevi 2007
|
| PLANNED LEARNING ACTIVITIES AND TEACHING METHODS | Problem Solving |
| 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 | 3 | 50 | 150 | | Preparation for Final exam | 1 | 50 | 50 | | Course hours | 14 | 3 | 42 | | Preparation for Midterm exam | 1 | 40 | 40 | | Laboratory (including preparation) | | | | | Final exam | 1 | 10 | 10 | | Homework | 1 | 10 | 10 | | Total Workload | | | 305 |
|---|
| Total Workload / 30 | | | 10,16 |
|---|
| ECTS Credits of the Course | | | 10 |
|---|
|
| LANGUAGE OF INSTRUCTION | Turkish |
| WORK PLACEMENT(S) | No |
| | |
