Accounting and Auditing | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | MUHD422 | ||||||||
Course Name: | Accounting Theory | ||||||||
Course Semester: |
Spring |
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Course Credits: |
|
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): |
Dr.Öğr.Üyesi İLKER CALAYOĞLU |
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Course Assistants: |
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 |
The students who have succeeded in this course;
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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 |
Course Notes / Textbooks: | Ders izlencesi gözden geçirir. Gelecek hafta konusunu araştırır |
References: | Review the course. Research next week |
Learning Outcomes | 1 |
2 |
3 |
4 |
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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. |
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 |
Field Study | |
Expression | |
Lesson | |
Reading | |
Problem Solving | |
Q&A / Discussion | |
Internship/Onsite Practice |
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 |
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 |