Learning Outcomes |
PO |
MME |
The students who succeeded in this course: |
|
|
LO-1 |
Learning the basic concepts of inflation accounting and partial inflation methods in the Turkish Tax Legislation |
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.
|
Examination |
LO-2 |
Learning how to adjust financial statements for inflation according to Law No. 5024 |
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.
|
Examination |
LO-3 |
Learning how to adjust financial statements for inflation according to TMS 29: Financial Reporting Standards in High Inflation Economies |
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.
|
Examination |
PO: Programme Outcomes MME:Method of measurement & Evaluation |
Course Contents |
Basic information on inflation and financial statements, the effect of inflation on financial statements, inflation accounting methods, inflation accounting application within the framework of Law No. 5024, IAS 29: Inflation accounting application according to the Financial Reporting Standard in High Inflation Economies, correction of financial statements according to general price level accounting and application examples |
Weekly Course Content |
Week |
Subject |
Learning Activities and Teaching Methods |
1 |
Basic information on inflation and financial statements |
Lecture, Question and Answer |
2 |
The effect of inflation on the asset and resource structure of the balance sheet |
Lecture, Question and Answer |
3 |
The effect of inflation on the income statement of businesses |
Lecture, Question and Answer |
4 |
Partial adjustment methods applied to eliminate the impact of inflation on financial statements |
Lecture, Question and Answer |
5 |
General adjustment methods applied to eliminate the impact of inflation on financial statements and the separation of balance sheet elements as monetary and non-monetary |
Lecture, Question and Answer |
6 |
Law No. 5024 and Communiqués No. 328-333-337-338 |
Lecture, Question and Answer |
7 |
IAS 29: Financial Reporting Standard in High-Inflation Economies |
Lecture, Question and Answer |
8 |
mid-term exam |
|
9 |
Correction of financial statements according to general price level accounting |
Lecture, Question and Answer |
10 |
Correction of financial statements according to general price level accounting |
Lecture, Question and Answer |
11 |
Calculation of purchase gains and losses caused by monetary items |
Lecture, Question and Answer |
12 |
Sample applications related to various industries |
Lecture, Question and Answer |
13 |
Sample applications related to various industries |
Lecture, Question and Answer |
14 |
Sample applications related to various industries |
Lecture, Question and Answer |
15 |
Sample applications related to various industries |
Lecture, Question and Answer |
16 |
final exam |
|
Recommend Course Book / Supplementary Book/Reading |
1 |
Nalan Akdoğan, Enflasyon Muhasebesi Kurumsal Yaklaşımlar ve Türkiye Uygulaması, Ankara 2004 |
2 |
Remzi Örten, Aydın Karapınar; Enflasyon Muhasebesi, Gazi Kitabevi |
3 |
5024 Sayılı Kanun ve 328-333-337-338 Sıra Numaralı Tebliğler |
4 |
TMS 29: Yüksek Enflasyonlu Ekonomilerde Finansal Raporlama Standardı |
Required Course instruments and materials |
Textbooks, Notebook, Blackboard |