Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH119 - ACCOUNTING AND TAX PRACTICES

Code: MUH119

Course Title: LEGISLATION OF ACCOUNTING PROFESSION

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

MEHMET ALİ PARLAK (maliparlak@nevsehir.edu.tr)

Name of Lecturer(s)

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

To provide students with information about the rights and obligations of accounting professionals within the framework of Law No. 3568 and relevant regulations.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Can knowledge the basic legal basis of the accounting 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-2	Can define the working procedures and principles of SMMM and YMM	PO-5 Follow the regulations related to the profession and have the fundamental notion of law.	Examination
LO-3	Can explain the discipline, competition and advertising prohibition of professional accountants	PO-5 Follow the regulations related to the profession and have the fundamental notion of law.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
By giving information about the Independent Accountant Financial Advisory and Sworn-in Certified Public Accountant professions, the working procedures and principles of these professions, the principles regarding the establishment of Chambers of this profession, their organization, activities and audits, and the selection of their organs will be explained.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Occupational Law No. 3568	Lecture, Question - Answer
2	CPA Profession and subject; General and special conditions of being SMMM	Lecture, Question - Answer
3	Services counted as internship and internship period	Lecture, Question - Answer
4	SMMM Proficiency Exam	Lecture, Question - Answer
5	The subject of the CPA profession, the general and special conditions of being a member of the profession	Lecture, Question - Answer
6	Working principles and procedures of Professional Members	Lecture, Question - Answer
7	Working principles and procedures of Professional Members	Lecture, Question - Answer
8	mid-term exam
9	Working principles and procedures of Professional Members	Lecture, Question - Answer
10	Working principles and procedures of Professional Members	Lecture, Question - Answer
11	The working procedures and principles of the members of the profession regarding the audit	Lecture, Question - Answer
12	Disciplinary penalties of members of the profession	Lecture, Question - Answer
13	Competition rules of professionals	Lecture, Question - Answer
14	Professional chambers and unions	Lecture, Question - Answer
15	Professional chambers and unions	Lecture, Question - Answer
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Arıkan, Y. (2015). Meslek hukuku. İstanbul: İSMMMO Mevzuat Yayınları.
Required Course instruments and materials
Projection, Law No. 3568

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	7	21
b) Search in internet/Library	2	7	14
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	3	3	9
mid-term exam	1	1	1
Own study for final exam	4	4	16
final exam	1	1	1
			0
			0
Total work load;			90