PhD in Accounting and Auditing with a master's degree
PhD	TR-NQF-HE: Level 8	QF-EHEA: Third Cycle	EQF-LLL: Level 8

General course introduction information

Course Code:

MUDE603

Course Name:

Advanced Financial Accounting

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

PhD

TR-NQF-HE:8. Master`s Degree

QF-EHEA:Third Cycle

EQF-LLL:8. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Prof. Dr. SERHAT YANIK
Prof. Dr. FATMA PAMUKÇU

Course Assistants:

Course Objective and Content

Course Objectives:

In today's economic life, accounting has a different importance compared to a few decades ago. Along with the phenomenon of globalization, capital's growth, mobilization and a more gentle structure have made it necessary for the economic units to change significantly, to become detailed and to become monotonous for investors to understand. For this reason, large economic communities (economic entities such as the EU and the USA) have gone on to set standards, and efforts are still underway to monopolize these standards. The growth of the economy also brings together the need for new types of economic activity to emerge or that some existing sectors must provide specific information in order to adapt to the new environment and attract capital. The “Advanced Accounting Practices” course focuses on this point. The aim of the course is to enlighten the professional staff on the issues such as new financial instruments emerging in the financial markets, special problems related to the construction sector or “Living Assets” used in sectors such as agriculture, animal husbandry, which have not been taken into consideration before in our country, and to study the accounting arrangements related to these sectors.

Course Content:

The course, unlike other accounting courses, covers the applications of the new sectors that emerge as a result of the standards and economic developments brought by monotonous studies by taking general accounting practices one step further. Some important topics are; • International Accounting Standards, Development and Applications, • Accounting order related to the international trade sector and the effects of TAS 21 Exchange Rate Exchange, • Agriculture and Livestock sector, Accounting order of Live Assets and TAS 41 Agricultural Activities • Banks and accounting orders, • Factoring sector and accounting order, • Mining enterprises and accounting schemes, • Insurance sector and accounting schemes, • Transition from commercial profit to financial profit, • Accounting results of tax inspection reports.

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) Each student prepares a subject suitable for a standard or new legislation in the form of a scientific article and presents it to the class in class hours.
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	Uniform accounting system, uniform chart of accounts, basic concepts of accounting	Course Notes
2)	Balance Sheet, Income Statement, Cash Flow Statement, journal entries	Course Notes
3)	Special cases in accounting of current assets
4)	Special cases in the accounting of fixed assets	Course Notes
5)	Cases that are special in accounting of foreign sources	Course
6)	Special cases in accounting of own resources	Course notes
7)	Special cases in accounting of income statement and cost accounts	Course notes
8)	Midterm
9)	Accounting records of financial leasing transactions	Course Notes
10)
11)
12)	Valuation methods and situations that have features in valuation
13)
14)
15)
16)

Sources

Course Notes / Textbooks:	Genel Muhasebe-Muhasebede Dönemiçi İşlemleri-Cilt 1 - ve Dönem Sonu - Cilt II Prof.Dr.Ümit Ataman TMS Türkiye Muhasebe Standartları Uygulaması, Necdet Sağlam, Salim Şengel, Bünyamin Öztürk, Maliye Hukuk Yayınları, 2009
References:	Ders notları

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) 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	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)	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.	5
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.	5
8)	To gain an interdisciplinary perspective.	5
9)	To be conscious about business ethics and social responsibility.	4
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
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Seminar
Thesis Preparation

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Presentation
Reporting
Tez Sunma
Yarışma

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
Field Work	16	96
Midterms	1	12
Final	1	15
Total Workload		171