MUHD201 Law of Accounting Profession and EthicsIstanbul Okan UniversityDegree Programs Mechanical Engineering (English)General Information For StudentsDiploma SupplementErasmus Policy StatementNational Qualifications
Mechanical Engineering (English)
Bachelor TR-NQF-HE: Level 6 QF-EHEA: First Cycle EQF-LLL: Level 6

General course introduction information

Course Code: MUHD201
Course Name: Law of Accounting Profession and Ethics
Course Semester: Fall
Course Credits:
Theoretical Practical Credit ECTS
3 0 3 5
Language of instruction: TR
Course Requisites:
Does the Course Require Work Experience?: No
Type of course: Compulsory
Course Level:
Bachelor TR-NQF-HE:6. Master`s Degree QF-EHEA:First Cycle EQF-LLL:6. Master`s Degree
Mode of Delivery: Face to face
Course Coordinator : Dr.Öğr.Üyesi İLKER CALAYOĞLU
Course Lecturer(s): Dr.Öğr.Üyesi İLKER CALAYOĞLU
Course Assistants:

Course Objective and Content

Course Objectives: Accounting Legislation and Ethics, SMMM ve Sworn Financial Advisory Law; SMMM and YMM Examination and Internship Regulations; To deal with regulations on SMMM and YMM Chambers and TURMOB
Course Content: The concept of ethics; ethical dilemma and utility-ethical conflict; SMMM and Sworn Financial Advisory Law; SMMM and YMM Examination and Internship Regulations; Working principles and discipline regulation of SMMM and YMM; Regulations for SMMM and YMM Chambers and TURMOB

Learning Outcomes

The students who have succeeded in this course;
Learning Outcomes
1 - Knowledge
Theoretical - Conceptual
1) • Explain the historical development of ethics and ethical theories. • Define professional ethics of accounting and related regulations. • explain the regulations for the enforcement of the law No. 3568 governing the profession and the accounting profession in Turkey. • Interprets ethically the events encountered in performing the accounting profession. • Solve questions on the basis of the course for the Financial Internship Exam
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week Subject Related Preparation
1) • Explain the content of the course. • Explain the importance of ethical behavior in terms of accounting. • Applies case studies Presentation and resources of the lecturer
2) • Ethics and related concepts Topics covered in the course will be repeated
3) • Theories of Ethics • Consequential theories • Process-based theories Topics covered in the course will be repeated
4) • Accounting professional organizations • Accounting profession and ethics • Developments affecting the accounting profession • Case study Topics covered in the course will be repeated
5) • Introduction to Law No. 3568 • General provisions section • Articles 1-13 of Law No. 3568 • Sample question solution Topics covered in the course will be repeated
6) • Establishment and operation of SMMM and CPA Chambers according to Law No. 3568 (Article 14-27) Topics covered in the course will be repeated
7) • Establishment, operation and other provisions of TÜRMOB according to Law No. 3568 (Article 28-52) Topics covered in the course will be repeated
8) • Explains TÜRMOB bodies. • Lists the TÜRMOB general assembly Topics covered in the course will be repeated
9) • Regulation on Ethical Principles of Professional Accountants of Certified Public Accountants and Sworn Financial Advisors Topics covered in the course will be repeated
10) • Explains the purpose of the Independent Accountancy, Certified Public Accountancy and Sworn-in Certified Public Accountancy Disciplinary Regulation. • Classify disciplinary punishment types. • Explains the process of disciplinary investigations. • Defines disciplinary penalties. • Analyze and analyze the questions related to this subject in the Free Accounting and Financial Advisorship Internship Exam. Topics covered in the course will be repeated
11) • Regulation on Certified Public Accountantship and Certified Public Accountant Examination Regulation for the Independent Accountant and Financial Advisory Internship Regulation Topics covered in the course will be repeated
12) • Explains the purpose of the Certified Public Accountancy Certification Regulation. • Describe the certification procedures. • Discusses the responsibilities of certification to YMM. • Defines the penalties that the CPA is exposed to due to errors and frauds in the certification process. • Analyze and analyze the questions related to these subjects in the Free Accounting and Financial Advisorship Internship Exam. Topics covered in the course will be repeated
13) Regulation on Working Procedures and Principles of Independent Accountants, Certified Public Accountants and Chartered Accountants Topics covered in the course will be repeated
14) • Regulation on the Principles of the Fees of Independent Accountants, Certified Public Accountants and Chartered Accountants Topics covered in the course will be repeated
15) Final Exam Topics covered in the course will be repeated
16) Final Exam Topics covered in the course will be repeated

Sources

Course Notes / Textbooks: Ders Hocasının notları
References: Ders hocasının kaynakları ve sunumları

Course-Program Learning Outcome Relationship

Learning Outcomes

1

Program Outcomes
1) Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2) The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3) The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4) Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5) Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7) Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8) Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9) Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10) Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
12) In order to gain depth at least one, physics knowledge based on chemistry knowledge and mathematics; advanced mathematical knowledge, including multivariable mathematical and differential equations; familiarity with statistics and linear algebra.
13) The ability to work in both thermal and mechanical systems, including the design and implementation of such systems.

Course - Learning Outcome Relationship

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2) The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3) The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4) Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5) Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7) Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8) Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9) Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10) Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
12) In order to gain depth at least one, physics knowledge based on chemistry knowledge and mathematics; advanced mathematical knowledge, including multivariable mathematical and differential equations; familiarity with statistics and linear algebra.
13) The ability to work in both thermal and mechanical systems, including the design and implementation of such systems.

Learning Activity and Teaching Methods

Field Study
Expression
Lesson
Reading
Homework
Problem Solving
Report Writing
Q&A / Discussion
Web Based Learning
Internship/Onsite Practice

Assessment & Grading Methods and Criteria

Assessment & Grading

Semester Requirements Number of Activities Level of Contribution
Homework Assignments 2 % 10
Midterms 1 % 40
Final 1 % 50
total % 100
PERCENTAGE OF SEMESTER WORK % 50
PERCENTAGE OF FINAL WORK % 50
total % 100

Workload and ECTS Credit Grading

Activities Number of Activities Workload
Course Hours 16 48
Study Hours Out of Class 16 89
Midterms 1 12
Final 1 15
Total Workload 164