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-MUH561

Course Name:

Accounting Information Systems

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):

Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Assistants:

Course Objective and Content

Course Objectives:	This course aims to provide students with the ability to develop original accounting information system by understanding the principles of accounting information systems.
Course Content:	This course teaches students the accounting data and information flow, database management, security and development, and the subcomponents of the accounting information system.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Can explain systems, components and databases.
2) Explain accounting data and information flow.
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) Explain the income, expense, production, human resources and tangible assets subsystems.
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Introduction to Accounting Information Systems	Course notes
2)	Accounting Information Systems
3)	Definition of Accounting Information Systems
4)	Accounting Data and Information Flow	Course
5)	Database and Management	Course
6)	Computer and Accounting	Course
7)	Revenue Subsystem	Course
8)	Midterm	Course
9)	Spending Subsystem	Course
10)	Production Subsystem	Course
11)	Human Resources and MDV Subsystem	Course
12)	Registration and Reporting Procedures	Course
13)	e-commerce	Course
14)	Development of Accounting Information Systems	Course
15)	Final Exam	Course
16)	Final Exam

Sources

Course Notes / Textbooks:	Sürmeli, Fevzi ve Diğerleri, (2005), Muhasebe Bilgi Sistemi: A.Ü. Yayın No:1644, AÖF Yayın No: 860.
References:	Sürmeli, Fevzi ve Diğerleri, (2005), Muhasebe Bilgi Sistemi: A.Ü. Yayın No:1644, AÖF Yayın No: 860.

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3
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	5
2)	Preparation and interpretation of financial statements in accordance with the standards	5
3)	Management of financial data	5
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
5)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	5
6)	To be able to evaluate accounting and auditing principles and applications with the help of analytical tools.	5

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
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
Observation

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	144
Midterms	1	20
Final	1	25
Total Workload		237