Accounting and Auditing
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD422

Course Name:

Accounting Theory

Course Semester:

Spring

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

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 :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Assistants:

Course Objective and Content

Course Objectives:

Students are informed about;
The aim of this course is to provide students with a better understanding of current accounting processes by informing them of developments in accounting history. The philosophy of accounting will be put forward. In this way, it is aimed to understand the future accounting practices better.

Course Content:

• Explains the methods of reckoning in previous periods.
• Defines the method of stair registration.
• Defines the double-sided registration method.
• Explain accounting developments from past to present.
• Define and compare accounting schools.
• Analyzes the relationship between financial statements and accounting principles.
• Defines the purpose and scope of accounting institutions

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
1) • Explain accounting developments from past to present.
Learning Competence
1) • Explains the methods of reckoning in previous periods.
Field Specific Competence
1) • Analyzes the relationship between financial statements and accounting principles.
2) • Defines the purpose and scope of accounting institutions
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Ders içeriği • Ders çıktılarını tartışmak	Ders izlencesi gözden geçirir. Gelecek hafta konusunu araştırır.
2)	• First examples of accountability and settlement	Next week he will investigate.
3)	• Eastern accounting developments	Lecture Accounting History - Volume 1 - Part 2 Accounting Date - Volume 1 - 4. 3. Part 2
4)	• Accounting developments in the West	Lecture Accounting History - Volume 1 - Part 2 Evolution of Financial Statements - Part 4
5)	• Historical accounting recording methods (Stairs registration method)	Next week he will investigate.
6)		Lecture Related articles
7)	• Double-sided registration method	What has been described so far should be repeated.
8)	• Evaluates what has been told so far. • Recognize important topics.	Next week he will investigate.
9)	• Black letter	Next week he will investigate.
10)	• Accounting books	Lecture and practice İsmail Otar's Works
11)	• Accounting schools and trainings in the east and west	Lecture Evolution of Financial Statements - Part 5
12)	• Functions of accounting • Date of financial statements	Lecture Accounting books Evolution of Financial Statements - Part 6
13)	• Equity theories • Profit concept	Lecture Accounting Theories - Part 4 - 4. 5. 2. Accounting Theories - Part 6
14)	• Accounting principles • Accounting institutions	Lecture Accounting Theories - Part 4 - 3. 1. IFRS and US-GAAP
15)	Final Exam	Course Note
16)	Final Exam	Course Note

Sources

Course Notes / Textbooks:	Ders izlencesi gözden geçirir. Gelecek hafta konusunu araştırır
References:	Review the course. Research next week

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	4
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	4
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.	3
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.	3
7)	To be able to use the computer and the required package program.	3
9)	To be conscious about business ethics and social responsibility.	4
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	4

Learning Activity and Teaching Methods

Field Study
Expression
Lesson
Reading
Problem Solving
Q&A / Discussion
Internship/Onsite Practice

Assessment & Grading Methods and Criteria

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	1	% 0
Quizzes	2	% 0
Homework Assignments	2	% 0
Midterms	1	% 40
Final	1	% 60
total		% 100
PERCENTAGE OF SEMESTER WORK		% 40
PERCENTAGE OF FINAL WORK		% 60
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	96
Midterms	1	12
Final	1	15
Total Workload		171