Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-508 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MUD-508

Course Title: BOBI FRS AND APPLICATIONS

Theoretical+Practice: 3+0

ECTS: 6

Year/Semester of Study

1 / Spring 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 aim of this course is to focus on the financial reporting standards of large and medium-sized enterprises and to gain basic knowledge and skills related to their applications. Students' financial understand the reporting process, analyze and interpret financial statements It aims to learn from them. At the same time, financial reporting of enterprises standards, acting in accordance with ethical rules and correct financial It aims to raise awareness about the issues of providing information.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Knowledge and skill development about Turkish Financial Reporting Standards (TFRS).	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	Developing skills in the preparation and presentation of financial statements in accordance with IFRS	PO-3 Have the ability to transfer their knowledge of accounting to employees and teammates within the business.	Examination
LO-3	Develop the ability to analyze and solve problems encountered in the implementation of IFRS.	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
The aim of this course is to focus on the financial reporting standards of large and medium-sized enterprises and to gain basic knowledge and skills related to their applications.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Financial Reporting and Standards	Lecture, Question and Answer
2	Financial Reporting Process	Lecture, Question and Answer
3	Balance Sheet and Income Statement Analysis	Lecture, Question and Answer
4	Cash Flow Statement and Equity Analysis	Lecture, Question and Answer
5	Asset Valuation	Lecture, Question and Answer
6	Income and Expense Definitions	Lecture, Question and Answer
7	Financial Reporting Tools and Analytical Techniques	Lecture, Question and Answer
8	mid-term exam
9	Financial Reporting and Internal Control	Lecture, Question and Answer
10	Cost Calculation and Budgeting in Business	Lecture, Question and Answer
11	Challenges in Financial Reporting	Lecture, Question and Answer
12	Tax and Financial Reporting in Business	Lecture, Question and Answer
13	Measuring Business Performance	Lecture, Question and Answer
14	Sectoral Differences and Practices	Lecture, Question and Answer
15	Financial Reporting Ethics and Standards	Lecture, Question and Answer
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Gücenme Gençoğlu, Ümit – Gökçen, Gürbüz - Ataman, Başak – Yılmaz, Fatih – Cavlak, Hakan (2020), Finansal Raporlama Standartlarına Uygun Hesap Planı Uygulamaları, Alfa Aktüel
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	2	4
Own study for final exam	4	7	28
final exam	2	1	2
			0
			0
Total work load;			181