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Information
| Code | MG2820 |
| Name | Accounting Theory |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| 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 | Prof. Dr. JALE SAĞLAR |
Course Goal / Objective
To understand accounting theories that guide accounting practices, to discuss and interpret the effect of accounting theories on accounting practices, to form the future of the accounting profession
Course Content
Historical development of accounting practices, 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 | Recognize accounting science and accounting profession |
| LO02 | Follow the historical process and development of accounting practices |
| LO03 | Recognize the conceptual framework of accounting theories |
| LO04 | Review accounting theories that guide accounting practices |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic theoretical models for accounting field | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting | 5 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | 4 |
| 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 | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Contributes to accountants by following the basic steps of the methods used in accounting | |
| PLO07 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods | 4 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | 3 |
| 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 | 3 |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | |
| 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 | 4 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | 5 |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Historical development of accounting profession | reading, interpretation | Öğretim Yöntemleri: Anlatım |
| 2 | Scientific nature of accounting | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 3 | Basic accounting concepts and Interpretation of basic accounting concepts in terms of financial statements | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 4 | Valuation measures in accounting | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 5 | Approaches leading to accounting | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 6 | Historical development of accounting theories | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 7 | Classification of accounting theories | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 8 | Mid-Term Exam | An overview | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | normative accounting theories | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 10 | Classification of normative accounting theories | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 11 | positive accounting theories | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 12 | Classification of positive accounting theories | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 13 | Selection of Accounting policy | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 14 | evaluation of Turkey applications | reading from relevant sources, interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 15 | general evaluation | interpretation and discussion | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | an overview | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | an overview | 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 | ||