| Course Type | Elective Course |
|---|
| Course Level | Master's Degree Without Thesis |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 10 |
|---|
| Name of Lecturer(s) |
|
| Learning Outcomes |
At the end of this course, the students;
- Qualitatively discuss and contrast the similarities and differences between different types of responsibility centers.
- Quantitatively and qualitatively evaluate and discuss transfer pricing methods as well as apply them in solving company problems.
- Quantitatively and qualitatively evaluate and discuss performance management issues ? i.e. measures, standards, incentives, capital budgeting and innovation, the balanced scorecard ? in business situations.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | |
|---|
| Course Description | Accounting has a significant role in transferring information about companies? financial situation to the users of financial statements. This lecture provides managers to gain insight about how accounting add value to the firms. Furthermore, by targeting managers? understanding of accounting terms, this course aims managers to use accounting as an efficient tool to transfer, observe and allocate resources; to analyze financial tables and reports; finally, to evaluate financial conditions and to understand how modern accounting and control theories are used in decision making. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Introduction to Corporate Reporting and Control |
|
2nd Week |
Management and control the organization's internal structure |
|
3rd Week |
Financial statement analysis: purposes and tools. |
|
4th Week |
Major reporting and valuation issues in international accounting standards |
|
5th Week |
Earnings quality assessment. |
|
6th Week |
Reporting and analysis issues related to consolidated financial statements according to international accounting standards |
|
7th Week |
Motivation of employees and evaluating performance |
|
8th Week |
Mid Term |
|
9th Week |
Case Analysis |
|
10th Week |
Case Analysis |
|
11th Week |
Case Analysis |
|
12th Week |
Case Analysis |
|
13th Week |
Case Analysis |
|
14th Week |
Case Analysis |
|
15th Week |
General Review |
|
| Recommended or Required Reading | Course Notes |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Case Study
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
30 |
| Assignment |
1 |
10 |
| 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 |
14 |
8 |
112 |
| Preparation for Final exam |
1 |
60 |
60 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
30 |
30 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
10 |
10 |
| Homework |
3 |
15 |
45 |
| Total Work Load | 302 |
| Total Work Load / 30 (h) | 10.06 |
| ECTS Credit of the Course | 10 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
