MSc in Accounting and Auditing
Master	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF-LLL: Level 7

General course introduction information

Course Code:

E-MUH537

Course Name:

Revision

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	7.5

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Department Elective

Course Level:

Master

TR-NQF-HE:7. Master`s Degree

QF-EHEA:Second Cycle

EQF-LLL:7. Master`s Degree

Mode of Delivery:

E-Learning

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Assoc. Prof. HÜSEYİN MERT
Assoc. Prof. HAKAN TAŞTAN

Course Assistants:

Course Objective and Content

Course Objectives:	Revision concept and its purpose. Revision types. Revision processes. Tax errors and cheats. Tax avoidance methods. Tax review and revision.
Course Content:	Revision concept and its purpose. Revision types. Revision processes. Tax errors and cheats. Tax avoidance methods. Tax review and revision.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
1) Has the knowledge, discipline and responsibility to do independent work / project / research, and can prepare a comprehensive research and / or project report on the subject.
3 - Competences
Communication and Social Competence
1) Rapidly changing business can critically evaluate the knowledge acquired in the field of business science and its sub-branches (management and organization, accounting and financing, numerical methods, production and marketing), determine the adequacy and learning needs of the information it has, and direct its learning to fill its deficiencies.
Learning Competence
1) Can show that she has a critical perspective and understands the importance of updating information and lifelong learning for her personal and professional development.
Field Specific Competence
1) İşletme bilim dalındaki ve yoğunlaştığı alt alanlardaki (yönetim ve organizasyon, muhasebe ve finansman, sayısal yöntemler, üretim ve pazarlama) küresel dinamikleri anlayabilecek, takip edebilecek ve yorumlayabilecek; uluslararası kurumsal düzeyde, etkin, yazılı ve sözlü iletişim kurabilecek İngilizce bilgisine sahip olduğunu gösterebilir.
Competence to Work Independently and Take Responsibility
1) It can show that it can effectively contribute to team and project work in businesses, take the necessary responsibility and is prone to take the leadership role.

Lesson Plan

Week	Subject	Related Preparation
1)	Revision	Course notes
2)	The objectives of the revision Revision types	Course Notes
3)	Discretionary Revision-Mandatory Revision	Course Notes
4)	Internal Revision - External Revision	Course notes
5)	Internal Revision - External Revision	Course Notes
6)	General Revision - Partial Revision	Course Notes
7)	Special Revision	Course Notes
8)	Midterm	Course Notes
9)	Tax Revision	Course Notes
10)	Shape Revision - Material Revision	Course Notes
11)	Progressive Revision - Retrogret Revision	Course Notes
12)	Continuous Revision - Drilling Procedure	Course Notes
13)	Selection by topic, selection by time, selection by amount	Course Notes
14)	Arithmetic examination	Course Notes
15)	Comparison	Course Notes
16)	Final Exam	Course Notes

Sources

Course Notes / Textbooks:	Ders Notları Diğer Kaynaklar
References:	Course Notes

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	4	5
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) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.

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	4
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.	4
5)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	4
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	4

Learning Activity and Teaching Methods

Field Study
Expression
Individual study and homework
Seminar

Assessment & Grading Methods and Criteria

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

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
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