Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
2İŞL612Accounting Standards and Application3+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 It is aimed to introduce students to accounting practices in Turkey, the development and importance of International Accounting Standards (UMS) and International Financial Reporting Standards (IFRS), basic principles and practices, and to show the functioning of standards in the economic environment.
Course Content In line with the communiqués prepared by the Turkish Accounting Standards Board and the standards published by the International Accounting Standards Institution, the development of accounting standards, their elements and the accounting standards that stand out among these standards 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 Turkish Accounting Standards,
Turkish Financial Reporting Standards,

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 13 3 39
Hours for off-the-c.r.stud 13 4 52
Assignments 7 5 35
Mid-terms 1 20 20
Final examination 1 30 30
Total Work Load   Number of ECTS Credits 6 176

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Has knowledge about accounting standards.
2 Learns booking according to accounting standards
3 Learns the reflection of accounting standards to financial reports
4 Learns the differences between tax accounting and accounting standards
5 Learns auditing accounting standard applications
6 Learns valuation standards of a company's assets and liabilities
7 Has knowledge about international applications.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 OVERVIEW OF ACCOUNTING STANDARDS
2 CONCEPTUAL FRAMEWORK, PRESENTATION STANDARD OF FINANCIAL STATEMENTS TAS 1,
3 TMS 8, TAS 10, VALUATION CRITERIA
4 ESTABLISHING THE CASH FLOW STATEMENT
5 STANDARD OF INVENTORIES
6 REVENUE STANDARD, LEASING STANDARD
7 TANGIBLE ASSETS, INTANGIBLE ASSETS, INVESTMENT PROPERTY STANDARDS
8 MIDTERM
9 CONSOLIDATED STATEMENTS STANDARD, ACCOUNTING STANDARD OF AFFILIATES, JOINT AGREEMENTS
10 FINANCIAL INSTRUMENTS
12 INCOME TAX STANDARD, MERGERS
13 DİĞER STANDARTLAR
14 FIRST PASS AND CONVERSION

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10
C1 3 4 4 5
C2 3 4 4 5
C3 3 4 4 5
C4 3 4 4 5
C5 3 4 4 5
C6 3 4 4 5
C7 3 4 4 5

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