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 |
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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. |
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2) |
The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose. |
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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.) |
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4) |
Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively. |
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5) |
Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics. |
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6) |
The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill. |
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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. |
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8) |
Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal. |
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9) |
Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications. |
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10) |
Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development. |
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11) |
Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions. |
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