Civil 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:

Course Requisites:

Does the Course Require Work Experience?:

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) Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems.
2) Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose.
3) Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.)
4) Ability to select and use modern techniques and tools needed for analyzing and solving complex problems encountered in engineering practice; ability to employ information technologies effectively.
5) Ability to design and conduct experiments, gather data, analyze and interpret results for investigating complex engineering problems or discipline specific research questions.
6) Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually.
7) Ability to communicate effectively, both orally and in writing; knowledge of a minimum of one foreign language; ability to write effective reports and comprehend written reports, prepare design and production reports, make effective presentations, and give and receive clear and intelligible instructions.
8) Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself.
9) Knowledge on behavior according ethical principles, professional and ethical responsibility and standards used in engineering practices.
10) Knowledge about business life practices such as project management, risk management, and change management; awareness in entrepreneurship, innovation; knowledge about sustainable development.
11) Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Adequate knowledge in mathematics, science and engineering subjects pertaining to the relevant discipline; ability to use theoretical and applied information in these areas to model and solve engineering problems.
2)	Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose.
3)	Ability to design a complex system, process, device or product under realistic constraints and conditions, in such a way so as to meet the desired result; ability to apply modern design methods for this purpose. (Realistic constraints and conditions may include factors such as economic and environmental issues, sustainability, manufacturability, ethics, health, safety issues, and social and political issues according to the nature of the design.)
4)	Ability to select and use modern techniques and tools needed for analyzing and solving complex problems encountered in engineering practice; ability to employ information technologies effectively.
5)	Ability to design and conduct experiments, gather data, analyze and interpret results for investigating complex engineering problems or discipline specific research questions.
6)	Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually.
7)	Ability to communicate effectively, both orally and in writing; knowledge of a minimum of one foreign language; ability to write effective reports and comprehend written reports, prepare design and production reports, make effective presentations, and give and receive clear and intelligible instructions.
8)	Recognition of the need for lifelong learning; ability to access information, to follow developments in science and technology, and to continue to educate him/herself.
9)	Knowledge on behavior according ethical principles, professional and ethical responsibility and standards used in engineering practices.
10)	Knowledge about business life practices such as project management, risk management, and change management; awareness in entrepreneurship, innovation; knowledge about sustainable development.
11)	Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of engineering solutions.

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