İŞL309


Course Title Course Code Program Level
INTERNATIONAL ACCOUNTING STANDARDS 309 Business Administration B.A. / B.Sc.

Course Term
(Course Semester)
Teaching and Learning Methods
Credits
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
05
(Fall)
42 110 152 3 6

Teaching Staff
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Prerequisites
Recommended Optional Programme Component
Course Objectives In this course, it is intended that students will have the capabilities of practising the financial transactions of end of period accounting practices and accounting transactions and records.
Course Content This course compromises of financial accounting recording through balancing and adjusting to reach the period profit/loss .
Learning Outcomes (LO) The students who attended the course and were successful at the end of semester will acquire the followings; 1- will be able to understand financial accounting recording through balancing and adjusting to reach the period profit/loss, 2- will be able to have the knowledge of completing accounting transactions, 3- will be able have the infrastructure of auditing and controlling, 4- will be able to correct the mistakes which are seen at the end of the period.
Mode of Delivery Face to face
Course Outline
Week Topics
1. Week 01 General Information about Financial Tables and Financial Reporting
2. Week 02 End of Period Valuation of Current Values
3. Week 03 Valuation of Securities According to Traditional Accounting
4. Week 04 Valuation of Securities According to Accounting Standards
5. Week 05 Valuation of Trade Receivables According to Traditional Accounting
6. Week 06 Valuation of Trade Receivables According to Accounting Standards
7. Week 07 Valuation of Stocks According to Traditional Accounting
8. Week 08 Valuation of Stocks According to Accounting Standards
9. Week 09 Valuation of Tangible Fixed Assets According to Traditional Accounting
10. Week 10 Valuation of Tangible Fixed Assets According to Accounting Standards
11. Week 11 Valuation of Intangible Assets According to Traditional Accounting
12. Week 12 Valuation of Intangible Assets According to Accounting Standards
13. Week 13 Closing Records and Preparing End of Period Balance Sheet and Income Statement
14. Week 14 Evaluation
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 Dönem sonu Muhasebe Uygulamaları-Remzi Örten ve Aydın Karapınar; Dönem sonu Muhasebe İşlemleri- Ali Ildır; Dönem sonu Muhasebe İşlemleri ve Muhasebe Uygulamaları- Abitter Özulucan; Dönem Sonu Muhasebe işlemleri- Mehmet Erkan, Cemal Elitaş ve Yunus Ceran.
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

PQ13

PQ14

LO1

5

 

 

 

 

 

 

 

 

 

 

 

 

 

LO2

5

5

 

 

 

 

 

 

 

 

 

 

 

 

LO3

5

 

 

 

 

 

 

2

 

 

 

 

 

 

LO4

 

5

 

 

 

 

 

2

 

5

 

 

2

 

 

* Contribution Level : 1 Very low    2 Low     3 Medium     4 High      5 Very High