Learning Outcomes |
PO |
MME |
The students who succeeded in this course: |
|
|
LO-1 |
Explain the ethical rules valid in the accounting profession |
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 |
Explain the concept of ethics |
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 |
Explain ethical theories and approaches. |
PO-4 Have the ability to analyze accounting information analytically and systematically.
PO-5 Can use accounting information in business decisions and practices.
|
Examination |
PO: Programme Outcomes MME:Method of measurement & Evaluation |
Course Contents |
Laws, regulations and regulations related to Certified Public Accountant and Certified Public Accountant. |
Weekly Course Content |
Week |
Subject |
Learning Activities and Teaching Methods |
1 |
Certified Public Accountant Law No. 3568 and Certified Public Accountant Law |
Lecture, Question and Answer |
2 |
Independent Accountant Financial Consultancy Internship Regulation |
Lecture, Question and Answer |
3 |
Certified Public Accountant and Certified Public Accountant Exam Regulations |
Lecture, Question and Answer |
4 |
Regulation on Working Procedures and Principles of Certified Public Accountants and Certified Public Accountants |
Lecture, Question and Answer |
5 |
Independent Accountant Financial Consultancy and Certified Public Accountant Disciplinary Regulation |
Lecture, Question and Answer |
6 |
Regulation on the Ethical Principles to be Followed by Certified Public Accountants and Certified Public Accountants in their Professional Activities |
Lecture, Question and Answer |
7 |
7 Regulation on Unfair Competition and Prohibition of Advertising Regarding the Professions of Certified Public Accountant and Certified Public Accountant - Regulation on the Procedures and Principles of Stamp Use of Certified Public Accountants Lecture, Question and Answer |
Lecture, Question and Answer |
8 |
mid-term exam |
|
9 |
Regulation on the Principles of Fees of Independent Accountants, Financial Advisors and Certified Public Accountants- |
Lecture, Question and Answer |
10 |
Regulation on the Audit of the Organs of the Chambers of Certified Public Accountants and Certified Public Accountants and the Union of Chambers of Certified Public Accountants and Certified Public Accountants of Turkey |
Lecture, Question and Answer |
11 |
Regulation on Applications to be Made in Accordance with the CPA and CPA Law |
Lecture, Question and Answer |
12 |
Regulation on Documents to be Certified by CPAs, Certification Subjects, Procedures and Principles Regarding Certification |
Lecture, Question and Answer |
13 |
Regulation of Chambers of Certified Public Accountants |
Lecture, Question and Answer |
14 |
Union of Chambers of Certified Public Accountants and Certified Public Accountants of Turkey Regulation on Continuous Professional Development Training |
Lecture, Question and Answer |
15 |
Union of Chambers of Certified Public Accountants and Certified Public Accountants of Turkey Regulation on Continuous Professional Development Training |
Lecture, Question and Answer |
16 |
final exam |
|
Recommend Course Book / Supplementary Book/Reading |
1 |
Erol Fidan ve Subaşı (2015), Muhasebede Etik Eğitimi, Dora Yayıncılık |
2 |
Kutlu, H.A. (2008). Muhasebe Meslek Ahlakı, Nobel Yayınları, 1. Basım, Ankara |
3 |
Arslan, M. (2005). İş ve Meslek Ahlakı, Siyasal Kitabevi, Mart. |
Required Course instruments and materials |
Textbooks, Notebook, Blackboard |