| Course Unit Code | Course Unit Title | Type of Course Unit | Year of Study | Semester | Number of ECTS Credits | | İŞD524 | Accounting Theories | Elective | 1 | 2 | 6 |
|
| Level of Course Unit |
| Third Cycle |
| Objectives of the Course |
| The aim of this course is to examine the principles and concepts that form the basis for modern accounting practices and to adopt the approaches to measurement and valuation which are the basis of accounting. |
| Name of Lecturer(s) |
| Doç. Dr. Alirıza AĞ |
| Learning Outcomes |
| 1 | Students will understand the development of modern accounting theory. | | 2 | will be able to explain the methodology used by accounting theorists | | 3 | define accounting concepts and framework and will be able to analyze. |
|
| Mode of Delivery |
| Normal Education |
| Prerequisites and co-requisities |
| None |
| Recommended Optional Programme Components |
| None |
| Course Contents |
| Introduction to Accounting Theory, Development of the Institutional Structure of General Accounting, Accounting Regulators SEC, IASB and FASB and US-GAAP, Accounting Rules, Principles and Concepts, Conceptual Framework of the Accounting Standards Board |
| Weekly Detailed Course Contents |
|
| 1 | Introduction to Accounting Theory | | | | 2 | Application Studies | | | | 3 | Accounting Theory and Accounting Research | | | | 4 | The Development of the Institutional Structure of General Accounting | | | | 5 | Accounting regulators SEC, IASB and FASB and US-GAAP | | | | 6 | Financial Reporting Arrangements and Economy | | | | 7 | Accounting Rules, Principles and Concepts | | | | 8 | Mid-Term Exam | | | | 9 | The Benefit of Accounting Information System for Investors and Lenders and Ethical Openness Theory | | | | 10 | The Benefits of Accounting Information System for Investors and Lenders and the Code of Ethics | | | | 11 | Uniform and Disclosure of Financial Statements to the Public | | | | 12 | Accounting Against Price Changes and Inflation | | | | 13 | Accounting Against Price Changes and Inflation | | | | 14 | Rule Based and Principle Based Accounting Standards and Applications | | | | 15 | Review | | | | 16 | Final Exam | | |
|
| Recommended or Required Reading |
| Nalan Akdoğan ve Hamdi Aydın. Muhasebe Teorileri, Gazi Üniversitesi Yayın No: 98, Ankara, 2003. |
| 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 | 30 | | End Of Term (or Year) Learning Activities | 70 | | SUM | 100 |
| | Language of Instruction | | Turkish | | Work Placement(s) | | None |
|
| Workload Calculation |
|
| Midterm Examination | 1 | 1 | 1 |
| Final Examination | 1 | 1 | 1 |
| Seminar | 14 | 4 | 56 |
| Individual Study for Homework Problems | 14 | 4 | 56 |
| Individual Study for Mid term Examination | 1 | 30 | 30 |
| Individual Study for Final Examination | 1 | 40 | 40 |
|
| Contribution of Learning Outcomes to Programme Outcomes |
| LO1 | 5 | 5 | 5 | 5 | 4 | 5 | | LO2 | 2 | 2 | 3 | 3 | 4 | 3 | | LO3 | 4 | 3 | 5 | 3 | 3 | 2 |
|
| * Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High |
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