Master of Science in Accounting and Auditing | |||||
Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 |
Course Code: | MMBA537 | ||||||||
Course Name: | Revision | ||||||||
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 : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): |
Prof. Dr. AYŞE PAMUKÇU Assoc. Prof. HÜSEYİN MERT Prof. Dr. FATMA PAMUKÇU Dr. Adem YILDIRIM Assoc. Prof. HAKAN TAŞTAN Prof. Dr. Barış SİPAHİ Dr. BİLİNMİYOR BEKLER Dr. Hasan Halil GÖNÜL |
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Course Assistants: |
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. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | Revision | Course |
2) | The objectives of the revision Revision types | Course |
3) | Discretionary Revision-Mandatory Revision | Course |
4) | Internal Revision - External Revision | Course |
5) | Internal Revision - External Revision | Course |
6) | General Revision - Partial Revision | Course |
7) | Special Revision | Course |
8) | Midterm | Course |
9) | Tax Revision | Course |
10) | Shape Revision - Material Revision | Course |
11) | Progressive Revision - Retrogret Revision | Course |
12) | Continuous Revision - Drilling Procedure | Course |
13) | Selection by topic, selection by time, selection by amount | Course |
14) | Arithmetic examination | Course |
15) | Comparison | Course |
16) | Final | Course |
Course Notes / Textbooks: | Ders |
References: | Course |
Learning Outcomes | 1 |
2 |
3 |
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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. | |||||||||
8) To gain an interdisciplinary perspective. | |||||||||
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 | |
2) | Preparation and interpretation of financial statements in accordance with the standards | 5 |
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 |
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. | 5 |
7) | To be able to use the computer and the required package program. | |
8) | To gain an interdisciplinary perspective. | |
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. | 4 |
Field Study | |
Expression | |
Individual study and homework | |
Lesson |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Homework | |
Application | |
Observation | |
Tez Sunma |
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 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Midterms | 1 | 12 |
Jury | 16 | 128 |
Final | 1 | 15 |
Total Workload | 203 |