Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Fall Semester | ||||
| Level of Course | 2nd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS) | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | EDA KÖSE (edakose@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | |||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| The purpose of the course is to address the application of international and Turkish accounting and financial reporting standards in the field of accounting, the innovations it brings to the understanding of accounting and reporting, and to train students who have the understanding and ability to comply with international financial reporting standards. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Understands the importance of standardization in accounting. |
PO-1 Students who have taken the necessary courses based on their 4-year undergraduate level qualifications in the field of business administration or if they have received undergraduate education in another field can develop and deepen their knowledge in the field of accounting at the level of expertise.
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Examination |
| LO-2 | It analyzes the needs of businesses that the Turkish Accounting Standards and Turkish Financial Reporting Standards in force meet. |
PO-2 Explain the interaction of accounting with related disciplines such as sociology, psychology, and quantitative methods PO-3 Have the ability to transfer their knowledge of accounting to employees and teammates within the business. |
Examination |
| LO-3 | Learns the organizations that shape accounting standards. |
PO-4 Have the ability to analyze accounting information analytically and systematically.
PO-5 Can use accounting information in business decisions and practices. |
Examination |
| LO-4 | Interpret the financial statement prepared in accordance with Turkish Accounting Standards. |
PO-5 Can use accounting information in business decisions and practices.
PO-6 Analyze financial events on a theoretical basis. |
Examination |
| LO-5 | Prepares the statement of financial position. |
PO-5 Can use accounting information in business decisions and practices.
PO-6 Analyze financial events on a theoretical basis. |
Examination |
| LO-6 | Prepares the comprehensive income statement. |
PO-5 Can use accounting information in business decisions and practices.
PO-6 Analyze financial events on a theoretical basis. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| The meaning of Turkish Accounting Standards (IAS) and Turkish Financial Standards (TFRS), their place in accounting theory, their history, importance, purpose in Turkey and the conceptual framework for the preparation and presentation of financial statements, selected IAS and IFRS applications. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Definition, importance and formation process of accounting and financial reporting standards | Lecture, Question and Answer |
| 2 | Definition, importance and formation process of accounting and financial reporting standards and conceptual framework | Lecture, Question and Answer |
| 3 | IAS 1: Standard for the Presentation of Financial Statements will be explained theoretically and practically. | Lecture, Question and Answer |
| 4 | IAS 2: Inventories Standard will be explained theoretically and practically. | Lecture, Question and Answer |
| 5 | IAS 7: Standard for Cash Flow Statements will be explained theoretically and practically. | Lecture, Question and Answer |
| 6 | IAS 11: Construction Contracts Standard will be explained theoretically and practically. | Lecture, Question and Answer |
| 7 | IAS 12: Income Taxes Standard will be explained theoretically and practically. | Lecture, Question and Answer |
| 8 | mid-term exam | |
| 9 | IAS 16: Tangible Fixed Assets and IAS 38: Intangible Assets Standard will be explained theoretically and practically. | Lecture, Question and Answer |
| 10 | IAS 17: Leasing Transactions Standard will be explained theoretically and practically. | Lecture, Question and Answer |
| 11 | IAS 18: Revenue Standard will be explained theoretically and practically. | Lecture, Question and Answer |
| 12 | IAS 23: Borrowing Costs Standard will be explained theoretically and practically. | Lecture, Question and Answer |
| 13 | IAS 27: Consolidated and Individual Financial Statements and IFRS 3: Business Combination Standard will be explained theoretically and practically. | Lecture, Question and Answer |
| 14 | IAS 36: Asset Impairment Standard will be explained theoretically and practically. | Lecture, Question and Answer |
| 15 | IAS 40: Investment Property Standard will be explained theoretically and practically. | Lecture, Question and Answer |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Ataman, B. (2020). Türkiye Finansal Raporlama Standartları Uygulamaları Hakkında Bilgiler. İstanbul, Beta Yayınevi | |
| Required Course instruments and materials | ||
| Textbooks, Notebook, Blackboard | ||
| 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) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 3 | 14 | 42 |
| b) Search in internet/Library | 3 | 14 | 42 |
| 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 | 7 | 21 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 4 | 7 | 28 |
| final exam | 3 | 1 | 3 |
| 0 | |||
| 0 | |||
| Total work load; | 180 | ||