ADVANCED FINANCIAL ACCOUNTING

MANZ511

Course Code: MANZ511
Semester: First Term (Fall)
Theory+Practice: 3 + 0
ECTS: 10

Course Type

Compulsory Course

Course Level

Master's Degree Without Thesis

Year of Study

Semester

First Term (Fall)

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Analyze the value movements that occurred in a company within the framework of the main concepts of accounting, generally accepted accounting principles, Turkish Accounting Standards and tax applications.
Journalize, report and interpret these value movements that occurred in a company.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None

Course Description

This course focuses on advanced financial accounting applications by taking International Accounting Standards and Turkish Accounting System into account.

Course Contents

WEEK	TOPICS
1^st Week	Analysis of Uniform Accounting System
2^nd Week	Foreign Currency Transactions
3^rd Week	Investment Transactions
4^th Week	Inventory I
5^th Week	Inventory II
6^th Week	Non-current Assets I
7^th Week	Non-current Assets II
8^th Week	MIDTERM
9^th Week	Borrowing Transactions I
10^th Week	Borrowing Transactions II
11^th Week	Off Balance Sheet Rights and Obligations I
12^th Week	Off Balance Sheet Rights and Obligations II
13^th Week	Consolidated Financial Statements I
14^th Week	Consolidated Financial Statements II
15^th Week	General Review

Recommended or Required Reading

Genel Muhasebe, Orhan Sevilengül, Gazi Kitabevi 2011
Genel Muhasebe Problemleri, Orhan Sevilengül, Gazi Kitabevi 2011
Tekdüzen Muhasebe Sistemi Uygulaması, Nalan Akdoğan - Orhan Sevilengül, Gazi Kitabevi 2007
Finansal Tablolar ve Mali Analiz Teknikleri, Nalan Akdoğan, Gazi Kitabevi 2007

Planned Learning Activities and Teaching Methods

Problem Solving

Assessment Methods and Criteria

	Quantity	Percentage (%)
Mid-term	1	40
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	3	50	150
Preparation for Final exam	1	50	50
Course hours	14	3	42
Preparation for Midterm exam	1	40	40
Laboratory (including preparation)
Final exam	1	10	10
Homework	1	10	10
Total Work Load			305
Total Work Load / 30 (h)			10.16
ECTS Credit of the Course			10

Language of Instruction

Turkish

Work Placement(s)

Programme Qualifications / Learning Outcomes

	LO1	LO2
K1	X	X
K2		X
K3		X
K4	X
K5	X	X
K6		X
K7	X	X
K8	X	X
K9	X	X
K10	X
K11		X
K12	X	X
K13	X