Nevşehir Hacı Bektaş Veli University Course Catalogue
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| 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 | BUKET ÇATAKOĞLU (buketcatakoglu@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 provide students with basic legal knowledge within the scope of the Certified Public Accountant exam. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Can explain basic issues related to financial institutions and capital markets. |
PO-1 Based on the 4-year undergraduate level qualifications in the field of business administration or if they have undergraduate education in another field, students who have taken the necessary courses and have reached this qualification can develop and deepen their knowledge in the field of accounting at the level of expertise.
PO-4 Have the ability to analyze accounting information analytically and systematically. PO-6 Analyzes financial events on a theoretical basis. PO-10 Have the knowledge and skills of the methodology of the scientific research process. PO-11 Explains the importance of ethics in the accounting profession. PO-15 Students will be able to comprehend the basic principles of accounting, auditing and tax issues and will be able to use these principles effectively in the decision-making process. PO-16 Students will be able to develop solutions for complex problems encountered and/or unforeseen in practice, report and present these proposals in accordance with academic publication rules. |
Examination |
| LO-2 | Can explain basic issues related to the Capital Markets Law. |
PO-3 They will have the ability to transfer their knowledge of accounting to employees and teammates within the business.
PO-4 Have the ability to analyze accounting information analytically and systematically. PO-10 Have the knowledge and skills of the methodology of the scientific research process. PO-11 Explains the importance of ethics in the accounting profession. PO-13 Theoretical knowledge about the importance of accounting for businesses, its scope, basic accounting concepts, financial and financial ratios and tables of enterprises, and the ability to use this information. PO-15 Students will be able to comprehend the basic principles of accounting, auditing and tax issues and will be able to use these principles effectively in the decision-making process. PO-16 Students will be able to develop solutions for complex problems encountered and/or unforeseen in practice, report and present these proposals in accordance with academic publication rules. |
Examination |
| LO-3 | Can explain how to trade on the stock exchange. |
PO-1 Based on the 4-year undergraduate level qualifications in the field of business administration or if they have undergraduate education in another field, students who have taken the necessary courses and have reached this qualification can develop and deepen their knowledge in the field of accounting at the level of expertise.
PO-4 Have the ability to analyze accounting information analytically and systematically. PO-5 Uses accounting information in business decisions and applications. PO-6 Analyzes financial events on a theoretical basis. PO-10 Have the knowledge and skills of the methodology of the scientific research process. PO-11 Explains the importance of ethics in the accounting profession. PO-15 Students will be able to comprehend the basic principles of accounting, auditing and tax issues and will be able to use these principles effectively in the decision-making process. |
Examination |
| LO-4 | Can analyze balance sheet and financial reporting principles within the framework of commercial and capital markets law legislation. |
PO-1 Based on the 4-year undergraduate level qualifications in the field of business administration or if they have undergraduate education in another field, students who have taken the necessary courses and have reached this qualification can develop and deepen their knowledge in the field of accounting at the level of expertise.
PO-4 Have the ability to analyze accounting information analytically and systematically. PO-6 Analyzes financial events on a theoretical basis. PO-10 Have the knowledge and skills of the methodology of the scientific research process. PO-11 Explains the importance of ethics in the accounting profession. PO-15 Students will be able to comprehend the basic principles of accounting, auditing and tax issues and will be able to use these principles effectively in the decision-making process. PO-16 Students will be able to develop solutions for complex problems encountered and/or unforeseen in practice, report and present these proposals in accordance with academic publication rules. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| General Law, Private Law, Law of Obligations, Commercial Law | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | General Legal Knowledge | Lecture, Question and Answer |
| 2 | Knowledge of Private Law | Lecture, Question and Answer |
| 3 | Law of Obligations | Lecture, Question and Answer |
| 4 | Law of Obligations | Lecture, Question and Answer |
| 5 | Commercial Law | Lecture, Question and Answer |
| 6 | Commercial Law | Lecture, Question and Answer |
| 7 | Commercial Law | Lecture, Question and Answer |
| 8 | mid-term exam | |
| 9 | Administrative Trial Law | Lecture, Question and Answer |
| 10 | Enforcement Law | Lecture, Question and Answer |
| 11 | Labor Law | Lecture, Question and Answer |
| 12 | Labor Law | Lecture, Question and Answer |
| 13 | Social Security Law | Lecture, Question and Answer |
| 14 | Solution of CPA Proficiency Examination Questions | Exercises, problem solving |
| 15 | Solution of CPA Proficiency Examination Questions | Exercises, problem solving |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Berna Taner ve G. Cenk Akkaya, Sermaye Piyasası Faaliyet Alanı ve Menkul Kıymetler, Detay Yayıncılık, Ankara, 2009. | |
| 2 | Metin Coşkun, Para ve Sermaye Piyasaları, Kurumlar, Araçlar, Analiz, Detay Yayıncılık, Ankara, 2010. | |
| 3 | Hukukun Temel Kavramları, Kemal Gözler, 21. Baskı, Ekin Kitabevi, Bursa, 2023. | |
| 4 | Ticaret Hukuku Bilgisi, Fatih Bilgili/Ertan Demirkapı, 21. Baskı, Dora Yayıncılık, Bursa, 2024. | |
| 5 | Muhasebe Hukuku, Yaşar Karayalçın, Banka ve Ticaret Hukuku Araştırma Enstitüsü, Ankara, 1989. | |
| 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 | ||