Information Package

Program of Accounting and Tax Application

MVE161

ACCOUNTING STANDARDS

Course Code
MVE161
Semester
-
Theory+Practice
3 + 0
ECTS
4
Course TypeElective Course
Course LevelAssociate Degree
Year of Study-
Semester-
ECTS4
Name of Lecturer(s) -
Learning Outcomes

At the end of this course, the students;

  1. Has knowledge about accounting standards.
  2. Learns booking according to accounting standards
  3. Learns the reflection of accounting standards to financial reports
  4. Learns the differences between tax accounting and accounting standards
  5. Learns auditing accounting standard applications
Mode of DeliveryFace to face
PrerequisitesNo
Recommended Optional Programme ComponentsNone
Course DescriptionThe course analyzes the Turkish Accounting Standards published compatible with the International Accounting Standards.
Course Contents
WEEK TOPICS
1st Week Importance of Accounting Standards and the place of Standard in the World and in Turkey
2nd Week Differences between IFRS and IFRS for SMEs
3rd Week Differences between IFRS and IFRS for SMEs
4th Week Review of accounting standards and sample applications
5th Week Review of accounting standards and sample applications
6th Week Review of accounting standards and sample applications
7th Week Profession exams oriented problem solving
8th Week Midterm
9th Week Representation of student's homeworks.
10th Week Representation of student's homeworks.
11th Week Representation of student's homeworks.
12th Week Representation of student's homeworks.
13th Week Representation of student's homeworks.
14th Week Representation of student's homeworks.
15th Week Review
Recommended or Required ReadingTurkish Accounting Standards, TASB
Turkish Financial Reporting Standards, TASB
Planned Learning Activities and Teaching Methods
  • Lecture
  • Discussion
  • Questions/Answers
Assessment Methods and Criteria
Quantity Percentage (%)
Mid-term 1 30
Assignment 1 10
Quiz 1 10
Total(%) 50
Contribution of In-term Studies to Overall Grade(%) 50
Contribution of Final Examination to Overall Grade(%) 50
Total(%) 100
Language of InstructionTurkish
Work Placement(s)No
LO1 LO2 LO3 LO4 LO5
K1
K2
K3
K4
K5
K6
K7
K8
K9
K10