| Week |
Subject |
Related Preparation |
| 1) |
• Explains TMS 12 Income Taxes standard.
• Calculates the accounting profit and tax base.
• Explains and calculates the concept of deferred tax asset |
Course notes and presentations |
| 1) |
• Explain International Accounting Standards.
• Explain the Turkey Accounting Standards.
• Discuss regulations relating to the application of Turkey Accounting Standards |
Summarizing the pages of pages 19-27 of the related textbook in order to explain the subjects covered in the course.
Reading the 27-38 pages of the related textbook in preparation for the next lesson. |
| 2) |
• Explains the conceptual framework.
• Explain the purpose and characteristics of financial reporting.
• compares the valuation in Turkey Accounting Standards.
• Explains the continuity of capital. |
To be able to explain the subjects covered in the course, summarizing the pages of pages 29-38 of the related textbook. 50-98 pages of the related textbook in preparation for the subject to be prepared next week. |
| 3) |
• TAS 1 defines the presentation of the financial statements.
• Explains the general principles of financial statements.
• Explains the balance sheet and applies it on the sample.
• Explain the comprehensive income statement and apply it on the sample. |
Notes and presentations of the course instructor |
| 4) |
• TMS 7 Categorizes general characteristics of cash flow statements.
• Prepare and report the cash flow statement.
• Compares the methods of preparing the cash flow statement |
Course notes and presentations |
| 5) |
• TMS 32 Financial Instruments-Defines and explains the standard of presentation.
• Defines and explains the standard of TAS 39 Financial Instruments Recognition and Measurement.
• TFRS 7 Defines and explains the standard for financial instruments.
• TFRS 9 Financial instruments: Defines and explains the standard of disclosures |
Course notes and presentations |
| 6) |
• TMS 8 categorizes accounting policies.
• Classifies and interprets the changes in accounting policies.
• TMS 10 Analyzes and evaluates events after the balance sheet date |
Course notes and presentations |
| 7) |
• Explains TAS 19 Employee Benefits.
• Shows the termination benefits. |
Course notes and presentations |
| 8) |
• TMS 20 analyzes and interprets the standard for the recognition of government incentives and public disclosure |
Course notes and presentations |
| 9) |
• Explains the TMS 21 Effects of Changes in Exchange Rate.
• Reports foreign currency transactions to the current currency.
• Analyzes and interprets the disposal of businesses abroad. |
Course notes and presentations |
| 11) |
• TMS 41 Explain the purpose and scope of agricultural activities.
• TMS 41 makes the accounting of agricultural activities.
• Account state incentives. |
Course notes and presentations |
| 12) |
• Financial Reporting Standard IFRS 1 explains the Turkey.
• Analyze the compatibility of accounting policies.
• Identifies exemptions and exemptions in retrospective application. |
Course notes and presentations |
| 13) |
• Review the reviewed standards and report their deficiencies.
• Analyze application examples related to the reviewed standards |
Course notes and presentations |
| 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. |
Course notes and presentations |
| 15) |
• FINAL EXAM |
Course notes |
| 16) |
Final Exam |
Course notes |
| |
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. |
|
ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
