Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
1İŞL611Accounting Theory3+0+03819.09.2022
Course Details
Language of Instruction Turkish
Level of Course Unit Doctorate's Degree
Department / Program Business (PhD)
Type of Program Formal Education
Type of Course Unit Elective
Course Delivery Method Face To Face
Objectives of the Course The aim of this course is to examine the principles and concepts that form the basis of modern accounting practices and to make students adopt approaches to measurement and valuation, which are the basis of accounting.
Course Content Introduction to Accounting Theory, conceptual framework in financial accounting and financial reporting, structure of accounting theory, some advanced topics related to accounting theory will be examined.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Prof.Dr. MEHMET KAYGUSUZOĞLU
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Akdoğan Nalan, Sevilengül Orhan, Uniform Accounting System Application, Gazi Publishing House, Ankara, 2007.
Cemalcılar Özgül, Saime First, Theoretical Structure of Accounting, Eskişehir, 1999.
TMSK, Turkish Accounting Standards, Ankara, 2022

Course Category
Field %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Final examination 1 % 60
Total
2
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 15 3 45
Hours for off-the-c.r.stud 15 5 75
Assignments 1 30 30
Mid-terms 1 40 40
Final examination 1 50 50
Total Work Load   Number of ECTS Credits 8 240

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Knows the development of accounting theory.
2 Knows Accounting Rules, Principles and Concepts.
3 Will be able to relate accounting theories with current accounting practices.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Getting acquainted, distributing course content and general introduction to the course
2 Accounting Theory and Its Development
3 Institutional Structure of Accounting
4 Accounting Rules, Principles and Concepts
5 Normative Accounting Theories
6 Positive Accounting Theory
7 Sandardization Process in Accounting
8 Midterm
9 Development of Accounting Standards in Turkey
10 Accounting Information System
11 Uniform Accounting System in Turkey
12 International and Turkish Accounting Standards regulators (SEC, IASB and FASB and US-GAAP)
13 Valuation and valuation theories in accounting
14 Ethics in accounting and governance in accounting

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10
C1 4 4 5 5
C2 4 4 5 5
C3 4 4 5 5

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant