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

General course introduction information

Course Code:

MMBA537

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:

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

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
3 - Competences
Communication and Social Competence
Learning Competence
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.
2) 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.
Field Specific Competence
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.
Competence to Work Independently and Take Responsibility

Lesson Plan

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

Sources

Course Notes / Textbooks:	Ders
References:	Course

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) 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.

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
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

Learning Activity and Teaching Methods

Field Study
Expression
Individual study and homework
Lesson

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
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
Midterms	1	12
Jury	16	128
Final	1	15
Total Workload		203