| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞ129 | Accounting Standards | Elective | 1 | 1 | 6 |
|
| Level of Course Unit |
| Second Cycle |
| Objectives of the Course |
| The aim of this course is to elaborate the accounting standards developed in order to eliminate the differences in accounting practices and to ensure the quality level of accounting information. |
| Name of Lecturer(s) |
| Doç Dr. Ali Rıza AĞ |
| Learning Outcomes |
| 1 | Learns the basic principles of accounting knowledge and the basic principles. | | 2 | Learns the terms of asset, debt, income and expense | | 3 | Learn the basic principles of the regulation of financial statements | | 4 | Have knowledge about the process of obtaining accounting standards | | 5 | Learns the place of accounting standards and accounting practice. | | 6 | Have knowledge and skills about the application of accounting standards. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| none |
| Recommended Optional Programme Components |
| none |
| Course Contents |
| Face to face education, presentation and literature review |
| Weekly Detailed Course Contents |
|
| 1 | Efforts to Assure the Quality of Accounting Information | | | | 2 | International Regulatory Institutions and Organizations in Accounting | | | | 3 | Transition of International Accounting Standards to Turkish Legislation | | | | 4 | Conceptual Framework | | | | 5 | Conceptual Framework | | | | 6 | First-time Adoption of Financial Reporting Standards Turkey | | | | 7 | midterm exam | | | | 8 | TMS 2: Stocks | | | | 9 | TMS 7 Cash Flow Statement | | | | 10 | TMS 8 Accounting Policies, Changes in Accounting Estimates and Errors | | | | 11 | TMS 12 Income Taxes | | | | 12 | TMS 16 Property, Plant and Equipment | | | | 13 | TFRS 16 Leases | | | | 14 | TMS 36 Impairment of Assets | | | | 15 | TAS 37 Provisions, Contingent Liabilities and Contingent Assets | | | | 16 | TMS 40 Investment Property | | | | 17 | final exam | | |
|
| Recommended or Required Reading |
| KGK Yayınları |
| 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 | 4 | 56 |
| Self Study | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 1 | 25 | 25 |
| Individual Study for Final Examination | 1 | 30 | 30 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 3 | 3 | 4 | 4 | 4 | | LO2 | 4 | 4 | 3 | 3 | 3 | 3 | | LO3 | 3 | 3 | 2 | 2 | 2 | 2 | | LO4 | 2 | 2 | 2 | 3 | 3 | 3 | | LO5 | 2 | 2 | 2 | 3 | 3 | 3 | | LO6 | 3 | 3 | 4 | 4 | 4 | 4 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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