Week |
Subject |
Related Preparation |
1) |
• Explain International Accounting Standards.
• Explain the Turkey Accounting Standards.
• Discuss the arrangements relating to the implementation of Turkey Accounting Standards. |
Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar
Sakarya Sürekli Eğitim Merkezi, Sakarya 2013
ISBN: 9786054735198.
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2) |
• Explains the conceptual framework.
• Explain the purpose and characteristics of financial reporting.
• Turkey Accounting Standards and explain the ethical relations |
Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar
Sakarya Sürekli Eğitim Merkezi, Sakarya 2013
ISBN: 9786054735198.
|
3) |
• Analyzes and interprets TMS 2 Stocks Standard.
• Calculates purchasing costs of stocks.
• Calculates and records the impairment of inventories. |
Türkiye Finansal Raporlama Standartları
Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar
Sakarya Sürekli Eğitim Merkezi, Sakarya 2013
ISBN: 9786054735198. |
4) |
• Analyze and explain TAS 18 Revenue Standard.
• Calculates and reports revenue.
• TMS 18 Classifies the Revenue Standard and the innovations it brings. |
Türkiye Finansal Raporlama Standartları
Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar
Sakarya Sürekli Eğitim Merkezi, Sakarya 2013
ISBN: 9786054735198. |
5) |
• Grants and analyzes TAS 16 Property, Plant and Equipment.
• Activates tangible fixed assets with value.
• Calculates and reports depreciation on tangible assets. |
Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar
Sakarya Sürekli Eğitim Merkezi, Sakarya 2013
ISBN: 9786054735198. |
6) |
• Analyzes and interprets TAS 38 Intangible Assets Standard.
• Identifies and applies the intangible assets.
• Analyze the accounting of R & D expenditures. |
Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar
Sakarya Sürekli Eğitim Merkezi, Sakarya 2013
ISBN: 9786054735198.
|
7) |
• TMS 36 Explains and analyzes the Impairment Standard for Assets.
• Defines impairment indicators.
• Explain and report the concept of goodwill. |
• TMS 36 Varlıklarda Değer Düşüklüğü Standardı
• Değer düşüklüğü
• Şerefiye |
8) |
• Explain and interpret TFRS 11 Joint Arrangements Standard.
• Implements joint control |
Türkiye Finansal Raporlama Standartları
Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar
Sakarya Sürekli Eğitim Merkezi, Sakarya 2013
ISBN: 9786054735198. |
9) |
• Explains TAS 40 Investment Properties Standard.
• Analyze and explain the transfers of real estates.
• Interprets and applies the concept of offsetting of investment properties. |
The questions on the page 405 of the related textbook will be solved in order to explain the subject completely.
68-75 pages of the related textbook will be reviewed for the next week |
10) |
• TFRS 5 discloses the Non-current Assets Held for Sale and Discontinued Operations Standard.
• Reports the assets held for sale on the balance sheet.
• Reports the discontinued operations in the income statement. |
The questions on the page of the related textbook will be analyzed on the page 95 for the full explanation of the subject.
The next course will be read between 459-465 pages |
11) |
• TMS 37 classifies and analyzes provisions, contingent liabilities and contingent assets.
• Makes accounting reports and reports on provisions, contingent liabilities and contingent assets.
• Identifies special cases related to provisions, contingent liabilities and contingent assets. |
The questions on page 470 of the course book will be solved in order to explain the subject completely.
Next week will be studied in 578-583 pages of the related textbook. |
12) |
• TMS 23 Explains and analyzes the Borrowing Cost Standard.
• Categorizes capitalized borrowing costs.
• Evaluates the carrying amount of the asset exceeds the recoverable amount |
The questions on the page 584 of the related textbook will be analyzed in order to explain the subject completely.
In order to prepare for the next week, 442-452 pages of the related text book will be reviewed. |
13) |
• TMS 17 Defines and explains the Leases Standard.
• Analyze and report rental contracts.
• Explains and reports sales and leasing transactions |
Derste işlenen konuların tekrar edilmesi |
14) |
• Increases the ability to use the examined standards with the help of question-solving.
• Configures the financial report.
• He repeats the concepts explained on the case studies. |
Preparation of the final exam for the questions from the relevant textbook 688-701 pages. |
15) |
• FINAL EXAM |
• FINAL EXAM |
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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. |
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2) |
Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modelling methods for this purpose. |
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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.) |
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4) |
Ability to devise, select, and use modern techniques and tools needed for engineering practice; ability to employ information technologies effectively. |
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5) |
Ability to design and conduct experiments, gather data, analyse and interpret results for investigating engineering problems. |
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6) |
Ability to work efficiently in intra-disciplinary and multi-disciplinary teams; ability to work individually. |
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7) |
Ability to communicate effectively i Turkish, both orally and in writing; knowledge of a minimum of one foreign language. |
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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. |
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9) |
Awareness of professional and ethical responsibility. |
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10) |
Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development. |
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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. |
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