Information Package
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Ph.D. on Business Administration

MAND647

FINANCIAL ACCOUNTING

Course Code
MAND647
Semester
-
Theory+Practice
3 + 0
ECTS
15
Course TypeElective Course
Course LevelDoctorate Of Science
Year of Study-
Semester-
ECTS15
Name of Lecturer(s) -
Learning Outcomes

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.
  3. Can prepare financial accounting reports in accordance with different types of businesses.
  4. Comprehend the basic principles of financial accounting.
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsMAND646 INTERNATIONAL FINANCIAL REPORTING STANDARDS
Course DescriptionIn the course of financial accounting, students learn the basic concepts of accounting literature, the process of transferring financial transactions to the accounting system and basic accounting valuation forms.
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
15th Week General Review
Recommended or Required ReadingTekdüzen 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 Allocated Based on Student Workload
Activities Quantity Duration (Hour) Total Workload (Hour)
Midterm exam 1 2 2
Preparation for Quiz
Individual or group work
Preparation for Final exam 1 250 250
Course hours 14 3 42
Preparation for Midterm exam 1 160 160
Laboratory (including preparation)
Final exam 1 2 2
Homework
Total Work Load456
Total Work Load / 30 (h)15.2
ECTS Credit of the Course15
Language of InstructionTurkish
Work Placement(s)No

Programme Qualifications / Learning Outcomes

LO1 LO2 LO3 LO4
K1 X
K2
K3 X
K4 X
K5 X
K6 X
K7 X
K8 X
K9 X
K10 X
K11 X