Information Package
baskent.edu.tr

Master's of Accounting and Finance with Thesis

MANT511

ADVANCED FINANCIAL ACCOUNTING

Course Code
MANT511
Semester
First Term (Fall)
Theory+Practice
3 + 0
ECTS
10
Course TypeCompulsory Course
Course LevelMaster's Degree With Thesis
Year of Study1
SemesterFirst Term (Fall)
ECTS10
Name of Lecturer(s)
Learning Outcomes

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 DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThis 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
15th Week General Review
Recommended or Required ReadingGenel 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 Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
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 Work Load305
Total Work Load / 30 (h)10.16
ECTS Credit of the Course10
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2
K1 X X
K2 X X
K3 X X
K4 X X
K5 X X
K6 X X
K7 X X
K8 X X
K9 X X
K10 X X
K11 X X
K12 X X
K13 X X