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-MUH563

Course Name:

Advanced Accounting and Financial Reporting

Course Semester:

Spring

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:

Compulsory

Course Level:

Master

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

QF-EHEA:Second Cycle

EQF-LLL:7. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN
Assoc. Prof. HÜSEYİN MERT
Prof. Dr. FATMA PAMUKÇU
Assoc. Prof. HAKAN TAŞTAN
Dr.Öğr.Üyesi ÖZGÜR ÖZDEMİR

Course Assistants:

Course Objective and Content

Course Objectives:	Accounting / financial reporting standards in Turkey and the world to examine the application and examine the standards guiding the application.
Course Content:	Financial environment. Information resources and needs of decision makers. Reading and analysis of financial statements. Basic cost concepts and their use in decision making. Budgeting. Cost-Volume-Profit analysis. Capital structure. Risk-return relationship. Financial and operating leverage. Investment evaluation. Working capital management. Transfer pricing.

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
1) At the end of the course, students are expected to have the following learning outcomes. - Reading and evaluating financial information - Using specific and advanced financial techniques in financial analysis and decision making process - Using specific and advanced financial techniques in the efficient distribution and control of financial resources
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Final
1)	International Accounting and Financial Reporting Concept	Course Notes
2)	Historical Development Regarding the Determination of International Accounting Standards
3)	General Information on International Accounting / Financial Reporting Standards
4)	Public Oversight Accounting and Auditing Standards Authority, Operation and Duties
5)	Purpose of the Conceptual Framework and Its Relation with Accounting Standards
6)	Examination of Financial Statement and Comprehensive Income Statement in Terms of Presentation of Financial Statements Standard
7)	Analysis of Accounting Policies, Changes in Accounting Estimates and Errors Standard
8)	Midterm
9)	Review of Income Taxes Standard
10)	Review of the Lease Standards
11)	Examination of Agricultural Activities Standard
12)	Accounting Standard of Accounting for Government Incentives and Disclosure of Government Aid
13)	Review of Financial Instruments Standard
14)	Consolidation Applications
15)	Consolidation Applications

Sources

Course Notes / Textbooks:	Türkiye Muhasebe-Finansal Raporlama Standartları Uygulama ve Yorumları 2016 TMS-TFRS, Prof.Dr. Hasan Kaval, Prof.Dr. Remzi Örten, Y.Doç.Dr. Aydın Karapınar, Gazi Kitabevi, Ankara
References:	Türkiye Muhasebe-Finansal Raporlama Standartları Uygulama ve Yorumları 2016 TMS-TFRS, Prof.Dr. Hasan Kaval, Prof.Dr. Remzi Örten, Y.Doç.Dr. Aydın Karapınar, Gazi Kitabevi, Ankara

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) 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
Expression
Individual study and homework
Lesson
Problem Solving
Role Playing
Thesis Preparation

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Homework
Application
Observation
Tez Sunma

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	128
Midterms	1	12
Final	1	15
Total Workload		203