| Course Type | Elective Course |
| Course Level | Bachelor's Degree |
| Year of Study | - |
| Semester | - |
| ECTS | 5 |
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Discuss generally accepted accounting principles' concept statements, assumptions, principles, and constraints.
- Solve advanced accounting problems related to financial, managerial and cost accounting, financial statement analysis and international financial reporting standards.
|
| Mode of Delivery | Face to face |
| Prerequisites | Yes(BUS222) |
| Recommended Optional Programme Components | No |
| Course Description | This course is designed to introduce the student the advanced financial reporting concepts and international standards. Concentration is mainly on business combinations, consolidated financial statements, and preparation of consolidated financial statements, inflation accounting, analysis of Turkish Uniform Accounting System, financial statements and Turkish Accounting Standards and techniques of advanced cost accounting and managerial accounting.
Students who miss more than 30% of total class hours receive an F2 grade. |
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
The Analysis of the Turkish Uniform Accounting System |
|
2nd Week |
Financial Accounting Questions I |
|
3rd Week |
Financial Accounting Questions II |
|
4th Week |
Financial Accounting Questions III |
|
5th Week |
Managerial & Cost Accounting Questions IV |
|
6th Week |
Managerial & Cost Accounting Questions V |
|
7th Week |
Midterm |
|
8th Week |
Managerial & Cost Accounting Questions VI |
|
9th Week |
Financial Analysis Questions I |
|
10th Week |
Financial Analysis Questions II |
|
11th Week |
Financial Analysis Questions III |
|
12th Week |
International Financial Reporting Questions I |
|
13th Week |
International Financial Reporting Questions II |
|
14th Week |
International Financial Reporting Questions III |
|
| Recommended or Required Reading | Fischer, Taylor, Cheng, Advanced Accounting, South-Western, 2012.
Examples for KPSS
|
| Planned Learning Activities and Teaching Methods |
- Questions/Answers
- Discussion
- Lecture
|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| 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 Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
2 |
2 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
30 |
30 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
|
|
|
| Total Work Load | 158 |
| Total Work Load / 30 (h) | 5.26 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | English |
| Work Placement(s) | No |