Master of Science in Accounting and Auditing | |||||
Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 |
Course Code: | MMBA569 | ||||||||
Course Name: | Banka Muhasebesi ve Raporlama | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
|
||||||||
Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Department Elective | ||||||||
Course Level: |
|
||||||||
Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): |
Assoc. Prof. BÜLENT GÜNCELER |
||||||||
Course Assistants: |
Course Objectives: | To provide students with the ability to make decisions in the banking area and to solve problems they may encounter in business life. |
Course Content: | Features of bank accounting, types of bank transactions and applications related to these types. |
The students who have succeeded in this course;
|
Week | Subject | Related Preparation |
1) | Definition, nature, scope, principles of bank accounting | course note |
1) | Credit Transactions and Accounting Applications | |
2) | Uniform Account Plan, its functioning | Course Notes |
3) | Current Values: Cash transactions, cash on the road, overdue securities | |
5) | Investment Values and Other Assets and Accounting Transactions, Accrual and Rediscount Transactions | |
6) | Deposits and Other Foreign Resources and Accounting Transactions | |
7) | Equity and Accounting Transactions | |
8) | Midterm |
Course Notes / Textbooks: | Ders Notları |
References: | Temel Banka Muhasebesi - Mehmet Hasan Eken ve Hüseyin Selimler, DER yayınevi, 2013. |
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) 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 | |
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. | 4 |
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. |
Field Study | |
Expression | |
Lesson | |
Lab | |
Reading | |
Homework | |
Problem Solving | |
Report Writing | |
Thesis Preparation | |
Internship/Onsite Practice |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Homework | |
Application | |
Reporting | |
Tez Sunma | |
Staj/ Yerinde Uygulama Değerlendirmesi |
Semester Requirements | Number of Activities | Level of Contribution |
Committee | 1 | % 0 |
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 |
Study Hours Out of Class | 16 | 96 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 171 |