| 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.
- Compare and contrast the various methods of accounting for cash and receivables.
- Identify the measurement and reporting issues involving current assets and non-current assets.
- Determine the proper allocation of cost to capitalized items and expensed items.
- Integrate the basic skills and knowledge needed for a career in accounting and be able to approach the various accounting issues with professional qualities.
- Relate the theoretical basis of accounting with the accounting standards in order to improve and enrich their accounting knowledge.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | Man422 Auditing |
|---|
| Course Description | The content of the course will constitute the concept of International Accounting and the Conceptual Framework for International Financial Reporting as well as the following financial reporting standards: IAS 1 Presentation of Financial Statements, IAS 2 Inventory, IAS 7 Cash Flow Statements, IAS 16 Property Plant and Equipment, IAS 18 Revenue, IAS 38 Intangible Assets, IAS 40 Investment Property, IAS 23 Borrowing Costs, IAS 36 Impairment of Assets, IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations, IAS 28 Investments in Associates and Joint Ventures, IFRS 10 Consolidated Financial Statements, IFRS 9 Financial Instruments, IFRS 11 Joint Arrangements and IFRS 13 Fair Value Measurement.
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 |
The Turkish Accounting Standards |
|
3rd Week |
The Foreign Exchange Operations |
|
4th Week |
The Marketable Exchange Operations |
|
5th Week |
The Trade Receivables |
|
6th Week |
Accounting for Inventories |
|
7th Week |
Accounting for Inventories (continued) |
|
8th Week |
Midterm |
|
9th Week |
Accounting for Non-Current Assets |
|
10th Week |
Accounting for Non-Current Assets (continued) |
|
11th Week |
The Financing Operations I |
|
12th Week |
Contingent Receivables and Liabilities |
|
13th Week |
Consolidated Financial Statements and Business Combinations (continued) |
|
14th Week |
Consolidated Financial Statements and Business Combinations (continued) |
|
| Recommended or Required Reading | Y. Özerhan Akbulut, S. Yanık, IFRS/IAS ile Uyumlu TMS/ TFRS Açıklamalı ve Örnek Uygulamalı, 1. Baskı, Türmob Yayınları, Yayın no: 377, 2010
N. Akdoğan, O. Sevilengül, Türkiye Muhasebe Standartları ile Uyumlu Tekdüzen Muhasebe Sistemi Uygulaması, 12. Baskı, Gazi Kitabevi, 2007
A. Karapınar, H. Kaval, R. Örten, TMS/TFRS Türkiye Muhasebe, Finansal Raporlama Standartları Uygulama ve Yorumları, 4.Baskı, Gazi Kitabevi, 2010
|
|---|
| Planned Learning Activities and Teaching Methods |
|
|---|
| 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 |
2 |
28 |
| Preparation for Final exam |
1 |
30 |
30 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
30 |
30 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
2 |
2 |
| Homework |
1 |
20 |
20 |
| Total Work Load | 154 |
| Total Work Load / 30 (h) | 5.13 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
