Accounting and Auditing | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code: | MUHD432 | ||||||||
Course Name: | E-Accounting | ||||||||
Course Semester: |
Fall |
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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 : | Dr.Öğr.Üyesi İLKER CALAYOĞLU | ||||||||
Course Lecturer(s): |
Dr.Öğr.Üyesi İLKER CALAYOĞLU |
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Course Assistants: |
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. |
The students who have succeeded in this course;
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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 |
Course Notes / Textbooks: | Dersin Hocasının Notları ve sunumları |
References: | Diğer Kaynaklar |
Learning Outcomes | 1 |
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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 | 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 |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Group study and homework | |
Lab |
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 |
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 |
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 |