| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | MLY310.6B | Accounting Standards II | Elective | 3 | 6 | 5 |
|
| Level of Course Unit |
| First Cycle |
| Objectives of the Course |
| To understand and interpret international financial reports. |
| Name of Lecturer(s) |
| Ünal Gülhan |
| Learning Outcomes |
| 1 | To understand the accounting organization and its content | | 2 | Notions of International Financial Reporting | | 3 | Framework of Financial Reporting | | 4 | IAS 1 |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Course is supported by theoretical and practical knowledge as well as recent developments in accounting. |
| Weekly Detailed Course Contents |
|
| 1 | The Concept of Accounting Standard | | | | 2 | The Necessity of Accounting Standards | | | | 3 | Turkish Accounting Law | | | | 4 | The development of accounting and accountancy | | | | 5 | Accounting documents | | | | 6 | Accounting records | | | | 7 | Account plan | | | | 8 | Mid-Term Exam | | | | 9 | Notifications | | | | 10 | Accounting organization | | | | 11 | Monograph – liquid assets | | | | 12 | Monograph – Securities | | | | 13 | Revenues | | | | 14 | Exchange Rate Effects | | | | 15 | General Review | | |
|
| Recommended or Required Reading |
| ÖZERHAN,Yıldız ve Serap YANIK (2012), IFRS/IAS İle UyumluTMS/TFRS. Ankara: TÜRMOB
Yayınları.
ÖRTEN, Remz
, Hasan KAVAL ve Aydın KARAPINAR (2007), TMS-TFRS. Ankara: Gaz
Ktabev.
GÖKÇEN Gürbüz, Başak ATAMAN ve Cemal ÇAKICI (2011), Türkye
Fnansal
Raporlama Standartları
Uygulamaları. İstanbul: Türkmen Kitabevi |
| Planned Learning Activities and Teaching Methods |
|
| Assessment Methods and Criteria | |
| Midterm Examination | 1 | 100 | | SUM | 100 | |
| Final Examination | 1 | 100 | | SUM | 100 | | Term (or Year) Learning Activities | 40 | | End Of Term (or Year) Learning Activities | 60 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Attending Lectures | 14 | 3 | 42 |
| Self Study | 14 | 2 | 28 |
| Individual Study for Mid term Examination | 1 | 30 | 30 |
| Individual Study for Final Examination | 1 | 35 | 35 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 1 | 4 | 3 | 3 | 1 | 1 | 3 | 4 | 1 | 1 | | LO2 | 1 | 1 | 3 | 4 | 3 | 1 | 1 | 2 | 2 | 1 | 1 | | LO3 | 1 | 1 | 4 | 4 | 3 | 1 | 1 | 2 | 3 | 1 | 1 | | LO4 | 1 | 1 | 3 | 4 | 3 | 1 | 1 | 2 | 4 | 1 | 1 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
 |
| |