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Information
| Code | EMG32731 |
| Name | Accounting Standards |
| Term | 2023-2024 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Uzaktan Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
| Course Instructor |
1 |
Course Goal / Objective
To show the implementation of audit activities in line with laws, standards and guidelines with emphasis external audit and the importance of external auditor and to gain power of interpretation in process of forming the audit opinion
Course Content
To form an opinion on the legal regulations and standards leading financial statements audit, to explain the audit process, to increase the strenght of interpretation in process of the collection and the evaluation of audit evidence, to provide information about the audit opinion and reporting.
Course Precondition
None.
Resources
Lecture notes and presentations
Notes
Other lecture notes and presentations
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Reaches the most appropriate result by using basic financial analysis techniques. |
| LO02 | Applies combining business management methods with accounting methods. |
| LO03 | Explains the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system. |
| LO04 | Explains how to interpret the results obtained by applying the models in the accounting science. |
| LO05 | Understands the legal and ethical issues encountered in the accounting profession. |
| LO06 | Questions applications and methods, develops and implements new working methods when deemed necessary. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Ability to comprehend the basic principles of accounting, auditing and tax issues and use these principles together effectively | |
| PLO02 | Bilgi - Kuramsal, Olgusal | To explain the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system. | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Ability to identify, research and analyze accounting, auditing and tax issues. | |
| PLO04 | Bilgi - Kuramsal, Olgusal | To explain how to interpret the results obtained by applying the models in accounting | 4 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Understanding the legal and ethical issues encountered in the accounting profession. | 3 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Combining business management methods and accounting methods | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Achieve the most appropriate result by using basic financial analysis techniques | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | To take leadership by taking responsibility individually and / or in a team and to manage the accounting process effectively by carrying out the necessary work. | 3 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Being aware of the necessity of lifelong learning | 4 |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizing different sources within the framework of academic rules in a new field of accounting, synthesizing the information obtained and presenting effectively | 3 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Written and oral communication competence | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Questioning applications and methods, developing and implementing new working methods when deemed necessary. | 3 |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | By making research on accounting science, forming the basis for the right decision making process | 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 topic | 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 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||