Accounting and Auditing
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) Recognition of national legislation and international financial reporting standards in accounting
2) Preparation and interpretation of financial statements in accordance with the standards
3) Management of financial data
4) The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.
5) Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.
7) To be able to use the computer and the required package program.
9) To be conscious about business ethics and social responsibility.
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.

Course - Learning Outcome Relationship

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

	Program Outcomes	Level of Contribution
1)	Recognition of national legislation and international financial reporting standards in accounting	5
2)	Preparation and interpretation of financial statements in accordance with the standards	5
3)	Management of financial data	5
4)	The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector.	5
5)	Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world.	5
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5
7)	To be able to use the computer and the required package program.	5
9)	To be conscious about business ethics and social responsibility.	5
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	5

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