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

General course introduction information

Course Code:

MUHD432

Course Name:

E-Accounting

Course Semester:

Fall

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 :

Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Lecturer(s):

Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Assistants:

Course Objective and Content

Course Objectives:	Accounting information system; data and information in accounting system; accounting information systems and digital applications
Course Content:	Accounting information system; data and information in accounting system; accounting information systems and digital applications; E-Document legislation; E-Book legislation; E-Book application; E-Billing system; E-Invoice applications; E-Declaration legislation; E-Declaration applications; types of declaration declaration; E-Declaration applications; security in accounting information systems.

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
Learning Competence
Field Specific Competence
1) Accounting information system; data and information in the accounting system; accounting information systems and digital applications; E-Document legislation; E-Ledger legislation; E-Ledger application; E-Invoice system; E-Invoice applications; E-charter legislation; E-Declaration applications; declaration types, declaration creation; E-Declaration applications; security in accounting information systems
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Final Exam
1)	• Course review • New regulations •The aim of the course	Repeating the subjects described in the course.
1)	• E-Document • Usage areas • Parties and benefits	Repeating the subjects described in the course.
2)	Data and information in the accounting system	Repeating the subjects described in the course.
3)	• E-Businesses and digital applications	Repeating the subjects described in the course.
4)	• E-Book • Legislation • Software Companies	Repeating the subjects described in the course.
5)	• E-Document • Usage areas • Parties and benefits	Repeating the subjects described in the course.
6)	• E-Book • Entry Requirements • Implementation process	Repeating the subjects described in the course.
7)	• Introduction to E-Invoice • Legislation • Role of software companies	Repeating the subjects described in the course.
8)	• Identifies the sides of the e-Invoice. • Explains the entry conditions of e-invoice. • Explains e-invoice applications	Repeating the subjects described in the course.
9)	• E-Billing • Integrator types • Reasons for choosing	Repeating the subjects described in the course.
10)	• E-Billing • Integrator types • Reasons for choosing	Repeating the subjects described in the course.
11)	• E-Statement • E-Declaration parties • Payroll items and calculation • Using e-declaration screens	Repeating the subjects described in the course.
12)	• Periods of declarations • Income tax	Repeating the subjects described in the course.
13)	• E-Declaration • VAT declaration • Temporary tax return	Repeating the subjects described in the course.
14)	• E-Declaration • Concluding tax returns • Corporate tax return	Repeating the subjects described in the course.
15)	Final Exam

Sources

Course Notes / Textbooks:	Dersin Hocasının Notları ve sunumları
References:	Diğer Kaynaklar

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	4
2)	Preparation and interpretation of financial statements in accordance with the standards	3
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.	4
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	4
7)	To be able to use the computer and the required package program.	5
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.	5

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Individual Project
Group project
Presentation

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Homework Assignments	2	% 10
Presentation	1	% 0
Midterms	1	% 30
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