| 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;
- Identify and correct errors in accounting records.
- Gain knowledge about accounting issues encountered in practice.
- Provide recommendations to company management using their existing accounting knowledge.
- Detect accounting errors made during the period and apply necessary corrections.
- Access and utilize other relevant data necessary to solve specific accounting problems.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course aims to develop students' theoretical knowledge in accounting and finance through practical applications. In this context, example questions and solutions encountered in Turkish accounting and finance practices will be discussed throughout the course. The course will also inform students about the uniform chart of accounts, taxation, and other legal implications in accounting and finance. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Comprehensive monograph application |
|
2nd Week |
Preparation of financial statements for the comprehensive monograph |
|
3rd Week |
Analysis of prepared financial statements |
|
4th Week |
Use of prepared financial statements in cost accounting |
|
5th Week |
Use of prepared financial statements in management accounting |
|
6th Week |
Conducting an audit on a sample trial balance |
|
7th Week |
Procedures for detecting fraudulent reporting |
|
8th Week |
Midterm exam |
|
9th Week |
Procedures for detecting fraudulent reporting |
|
10th Week |
Examination of fraud cases involving manipulation of balance sheet items |
|
11th Week |
Examination of fraud cases involving manipulation of balance sheet items |
|
12th Week |
Example of revenue-reducing fraud practices |
|
13th Week |
Example of expense-increasing fraud practices |
|
14th Week |
Example of fraudulent practices in inventory |
|
| Recommended or Required Reading | Bozkurt, N. (2009). İşletmelerin kara deliği: Hile-Çalışan hileleri. Alfa Yayınları. |
|---|
| 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 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
1 |
5 |
5 |
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
30 |
30 |
| Course hours |
13 |
3 |
39 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
1 |
10 |
10 |
| Total Work Load | 148 |
| Total Work Load / 30 (h) | 4.93 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
