Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH113 - ACCOUNTING AND TAX PRACTICES

Code: MUH113 Course Title: BUSINESS ETHICS Theoretical+Practice: 2+0 ECTS: 3
Year/Semester of Study 1 / Fall Semester
Level of Course Short Cycle Degree Programme
Type of Course Optional
Department ACCOUNTING AND TAX PRACTICES
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer ZÜMRÜT ÇELEBİ (zumrutavci@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
In this lesson aims at teaching the competencies related to professional ethics.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 can explain the concepts of ethics and morality. PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
PO-5 Follow the regulations related to the profession and have the fundamental notion of law.
 		Examination
LO-2 can interpret the principles of professional ethics. PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
PO-5 Follow the regulations related to the profession and have the fundamental notion of law.
 		Examination
LO-3 can explain the legislation of accountancy profession PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
 		Examination
LO-4 can explain fundamental concepts related to ethics of the profession of accountancy. PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
to examine the concepts of ethics and morality Ethical review system to examine the factors that play a role in the formation of Morality vocational ethics review to examine the ethics of professional Vocational examine the ethics of accountancy profession to examine legislation
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 Moral and Ethics Concepts Expression / Question-Answer
2 Moral Theories Expression / Question-Answer
3 Moral Development Theories Expression / Question-Answer
4 Types of Ethics: Normative, Meta, Descriptive and Applied Ethics Expression / Question-Answer
5 Concepts of Profession and Professional Ethics Expression / Question-Answer
6 Ethical Principles in Business Life Expression / Question-Answer
7 Unethical behavior in business life Expression / Question-Answer
8 mid-term exam
9 Accountancy profession to examine legislation Expression / Question-Answer
10 ETHICS AND ETHICS RELATED WORK Expression / Question-Answer
11 Ethics in the Professional Law No. 3568 Expression / Question-Answer
12 Ethics in Regulations Issued by TÜRMOB Expression / Question-Answer
13 freelance accountant, freelance accountant financial advisor, sworn financial advisorCompulsory Professional Decision Regarding Professional Ethics Rules Expression / Question-Answer
14 The Impact of Unethical Accounting Practices Expression / Question-Answer
15 The Impact of Unethical Accounting Practices Expression / Question-Answer
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Ders notları
2 Sökmen, A. (2016). Meslek etiği (örgütsel ve yönetsel etik kurumsal sosyal sorumluluk). Ankara: Detay Yayıncılık, 1.
3 Başpınar, N. Ö., & Çakıroğlu, D. (2014). Meslek etiği. Nobel Akademik Yayıncılık.
Required Course instruments and materials
Class

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam 16 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 2 14 28
Outside Class
       a) Reading 3 10 30
       b) Search in internet/Library 0
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 4 3 12
mid-term exam 1 1 1
Own study for final exam 6 3 18
final exam 1 1 1
0
0
Total work load; 90