| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞ120 | Accounting Standards in Turkey II | Elective | 1 | 2 | 6 |
|
| Level of Course Unit |
| Second Cycle |
| Objectives of the Course |
| Turkey Accounting and Financial Reporting Standards (IAS and IFRS) accounting innovation in our country will be given understanding. |
| Name of Lecturer(s) |
| Doç. Dr. Ünal GÜLHAN |
| Learning Outcomes |
| 1 | Knowing the structure of the standards and approaches to the problems in our country | | 2 | To be able to understand the dynamics of global accounting order | | 3 | To have knowledge about formation process and culture of standards | | 4 | To have knowledge about Revenue Standards | | 5 | To have information about Income Taxes Standard |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| none |
| Recommended Optional Programme Components |
| none |
| Course Contents |
| Turkey Accounting and Financial Reporting Standards will be taught individually. |
| Weekly Detailed Course Contents |
|
| 1 | General accounting practices in Turkey, International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS) and the importance of development | | | | 2 | IAS / TAS 1 - Presentation of Financial Statements | | | | 3 | IAS / TMS 7 - Cash Flow Statement | | | | 4 | IAS / TMS 2 - Stocks | | | | 5 | IAS / TAS 16 - Tangible Fixed Assets | | | | 6 | IAS / TAS 38 - Intangible Assets | | | | 7 | Midterm Exam | | | | 8 | IAS / TAS 36 - Impairment of Assets | | | | 9 | IAS / TMS 18 - Revenue | | | | 10 | IAS / TAS 23 - Borrowing Costs | | | | 11 | IAS / TAS 37 - Provisions, Contingent Liabilities and Contingent Assets | | | | 12 | IAS / TAS 39 - Financial Instruments: Recognition and Measurement | | | | 13 | Example applications
| | | | 14 | Final Exam | | |
|
| Recommended or Required Reading |
| KARABINAR,S.,(2005) “Muhasebe İklimi”, Seçkin Yayınevi, Ankara * TFRS-TMS, (2011), TMSK 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 |
| Self Study | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 7 | 4 | 28 |
| Individual Study for Final Examination | 14 | 5 | 70 |
| Homework | 14 | 2 | 28 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 3 | 3 | 3 | 3 | 3 | 3 | | LO2 | 4 | 4 | 4 | 4 | 2 | 2 | | LO3 | 2 | 2 | 2 | 3 | 3 | 3 | | LO4 | 3 | 3 | 3 | 2 | 2 | 2 | | LO5 | 2 | 2 | 2 | 3 | 3 | 3 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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