TÜRKÇE
ENGLISH
Information
| Code | MG2821 |
| Name | Turkish and International Financial Reporting Standards |
| Term | 2023-2024 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Doktora Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | |
| Course Instructor |
1 |
Course Goal / Objective
To understand accounting theories that guide accounting practices, to discuss and interpret the effect of accounting theories on accounting practices.
Course Content
Accounting theories of accounting practices
Course Precondition
None.
Resources
Lecture notes and presentations
Notes
Other lecture notes and presentations
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explain the theories of accounting science. |
| LO02 | Lists and describes the theories that will contribute to the development of scientific methods and tools used in the field of accounting. |
| LO03 | Explains researching how to interpret the results obtained as a result of the application of models in the field of accounting science. |
| LO04 | Follows the basic steps of the methods used in the field of accounting and puts them into practice. |
| LO05 | Applies combining business management methods and accounting techniques. |
| LO06 | Uses Turkish and at least one foreign language in accordance with the requirements of academic and business life. |
| LO07 | Develops and applies new research methods that will contribute to the development of the field of accounting. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic theoretical models for accounting field | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the findings as a result of models used in accounting methods | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Creates sufficient knowledge to find a solution to the problems met by accountants | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Contributes to accountants by following the basic steps of the methods used in accounting | 4 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal | 4 |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | 4 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | 4 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Explanation of the scope of the course, the importance of accounting standards, its necessity and formation | Reading material related to the topicb | Öğretim Yöntemleri: Bireysel Çalışma |
| 2 | TAS1: Presentation of Financial Statements | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 3 | TAS 2: Inventories | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 4 | TAS 16: Intangible Fixed Assets | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 5 | TAS 17: Leases | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 6 | TAS 18 Revenue | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 7 | TAS 23 : Borrowing Costs | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | TAS 28 : Investments in Associates | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 10 | TAS 37 : Provisions, Contingent Liabilities and Contingent Assets | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 11 | TAS 38 : Intangible Assets | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 12 | TAS 7 : Statement of Cash Flows | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 13 | TAS R D | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 14 | IAS 24: Related Party Disclosures | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 15 | General evaluation of the other Accounting Standards | Reading material related to the topic | Öğretim Yöntemleri: Bireysel Çalışma |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||