Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-519 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MUD-519 Course Title: PROFESSIONAL LAW AND ETHICS Theoretical+Practice: 3+0 ECTS: 6
Year/Semester of Study 2 / 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 FİLİZ ÖZŞAHİN KOÇ (filiz.ozsahin@nevsehir.edu.tr)
Name of Lecturer(s)
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
The aim of this course is; to teach students the laws, regulations and regulations related to Certified Public Accountant and Certified Public Accountant.

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

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 2 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 3 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