| Teaching Staff
|
|
| Language of Instruction |
Türkçe (Turkish) |
| Type Of Course |
Vocational |
| Prerequisites |
No pre-requisite |
| Recommended Optional Programme Component |
|
| Course Objectives |
The aim of this course is to develop abilities to learn accounting and financial reporting standards. |
| Course Content |
This course consists of works related to accounting standards’ definition and importance, and international adaptation. |
| Learning Outcomes (LO) |
1- Learning international accounting standards
2- Learning international accounting standards adaptation.
3- Learning international financial standards. |
| Mode of Delivery |
Face to face |
| Course Outline |
| Week |
Topics |
| 1. Week |
Definition and importance of financial reporting standards |
| 2. Week |
TFRS 1: Turkish Financial Reporting Standards’ Application |
| 3. Week |
TMS 7: Cash Flow Tables |
| 4. Week |
TMS 8: Accounting politics,; TMS 10: Incidents after Balance Sheet Date. |
| 5. Week |
TMS 18: Revenue, TMS 2: Stocks |
| 6. Week |
TMS 16: Tangible Assets |
| 7. Week |
TMS23: Cost of debt; TMS 36: Value decrease in assets |
| 8. Week |
Mid-term |
| 9. Week |
TMS 37: Provisions |
| 10. Week |
TMS 17: Rent transactions |
| 11. Week |
TMS 38: Intangible assets |
| 12. Week |
TMS 12: Income taxes |
| 13. Week |
TMS 24: Related party disclosures |
| 14. Week |
TFRS 7: Financial Tools |
|
| Assessment |
| |
Percentage(%) |
| Mid-term (%) |
40 |
| Quizes (%) |
|
| Homeworks/Term papers (%) |
|
| Practice (%) |
|
| Labs (%) |
|
| Projects/Field Work (%) |
|
| Seminars/Workshops (%) |
|
| Final (%) |
60 |
| Other (%) |
|
| Total(%) |
100 |
|
| Course Book (s) and/or References |
Türkiye Muhasebe Standartları Kurulu (TMSK), TFRS 2011 Seti
- Gürbüz Gökçen, Başak Ataman, Cemal Çakıcı, Türkiye Finansal Raporlama Standartları Uygulamaları. İstanbul: Türkmen Kitabevi, 2011. |
| Work Placement(s) |
|
| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
| PQ1 | PQ2 | PQ3 | PQ4 | PQ5 | PQ6 | PQ7 | PQ8 | PQ9 | PQ10 | PQ11 | PQ12 | LO1 | | 5 | | | | | 2 | | 4 | | 1 | | LO2 | 1 | | | 2 | 3 | 1 | | 2 | | | | | LO3 | | | 3 | | | | | | | 2 | | 3 |
|