| Learning Outcomes |
PO |
MME |
| The students who succeeded in this course: |
|
|
| LO-1 |
Be able to explain advanced financial accounting subjects,. |
PO-6 Have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
| LO-2 |
Be able to perform accounting records according to the accounting sdandards. |
PO-6 Have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
| LO-3 |
Be able to prepare financial statements. |
PO-6 Have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
| LO-4 |
Be able to interpret financial statements. |
PO-6 Have the importance of accounting in terms of firms, its extent, basic accounting concepts, theoretical knowledge on financial ratios and charts and they can use these datum.
|
Examination
|
PO: Programme Outcomes
MME:Method of measurement & Evaluation |
| Course Contents |
| Theoretical background of accounting, improvement process of global accounting standards, Turkish Accounting Standards and Turkish Financial Reporting Standards will obtained in this course content. |
| Weekly Course Content |
| Week |
Subject |
Learning Activities and Teaching Methods |
| 1 |
The development of accounting standards in Turkey and International area. |
Lecturing |
| 2 |
Framework for the Preparation and Presentation of Financial Statements |
Lecturing |
| 3 |
Presentation of Financial Statements |
Lecturing |
| 4 |
Inventories |
Application of inventories standard |
| 5 |
Statement of Cash Flows |
Lecturing |
| 6 |
Accounting Policies, Changes in Accounting Estimates and Errors |
Lecturing |
| 7 |
Income Taxes |
Appilcations of Income taxes |
| 8 |
mid-term exam |
|
| 9 |
Property, Plant and Equipment |
TMS 16 Applications |
| 10 |
Leases |
Lecturing |
| 11 |
Revenue |
Lecturing |
| 12 |
The Effects of Changes in Foreign Exchange Rates |
Lecturing |
| 13 |
Borrowing Costs |
Lecturing |
| 14 |
Financial Reporting in Hyperinflationary Economies |
Lecturing |
| 15 |
Impairment of Assets |
Lecturing |
| 16 |
final exam |
|
| Recommend Course Book / Supplementary Book/Reading |
| 1 |
Uluslararası Finansal Raporlama Standartları-Uluslararası Muhasebe Standartları (IFAC) |
| 2 |
Akdoğan, Nalan ve Orhan Sevilengül, Türkiye Muhasebe Standartları İle Uyumlu Tekdüzen Muhasebe Sistemi Uygulaması, 12. Baskı, Gazi Kitabevi, Ankara. |
| 3 |
Gökçen, Gürbüz, Başak Ataman ve Cemal Çakıcı, Türkiye Finansal Raporlama Standartları Uygulamaları, Gazi Kitabevi, Ankara, 2011. |
| 4 |
Özerhan, Yıldız ve Serap Yanık, IFRS/IAS ile Uyumlu TMS/TFRS, TÜRMOB YAYINLARI-475, Ankara, 2015 |
| Required Course instruments and materials |
| Coursebooks and ?nternet sources. |
