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:

MUDE606

Course Name:

Turkish Accounting Standards Applications

Course Semester:

Spring

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. OKTAY TAŞ
Assoc. Prof. HAKAN TAŞTAN

Course Assistants:

Course Objective and Content

Course Objectives:	Students are compatible with International Accounting Standards Accounting Standards and Turkey are intended to knowledge about applications.
Course Content:	Turkey Accounting Standards standard on the general subject area within the conceptual framework of accounting systems will be examined individually.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Understanding the development and importance of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) Turkey Financial Reporting Standards (IFRS) Understand
2) To explain the differences between TMS and Tax Procedure Law
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	INTERNATIONAL ACCOUNTING STANDARDS	Course Notes
2)	TURKISH ACCOUNTING STANDARDS	Course Notes
3)	CONCEPTUAL FRAMEWORK	Course Notes
4)	TMS 2 STOCK
5)	TMS 1 PRESENTATION OF FINANCIAL STATEMENTS
6)	TMS 7 CASH FLOW TABLES
7)	EVENTS AFTER TAS 10 REPORTING DATE
8)	Midterm
9)
10)
11)
12)
13)
14)
15)
16)

Sources

Course Notes / Textbooks:	Ders Hocasının Önerdiği Kaynaklar
References:	Ders Hocasının Önerdiği Kaynaklar

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	4
2)	Preparation and interpretation of financial statements in accordance with the standards	4
3)	Management of financial data	4
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.	5
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.	4
8)	To gain an interdisciplinary perspective.	4
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
Case Study
Internship/Onsite Practice

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Reporting
Tez Sunma
Staj/ Yerinde Uygulama Değerlendirmesi

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