Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-514 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MUD-514 Course Title: LAW 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 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 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.
PO-4 Have the ability to analyze accounting information analytically and systematically.
PO-6 Analyze financial events on a theoretical basis.
PO-10 Having methodological knowledge and skills related to the scientific research process.
PO-11 Explain 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 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 Having methodological knowledge and skills related to the scientific research process.
PO-11 Explain 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 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.
PO-4 Have the ability to analyze accounting information analytically and systematically.
PO-5 Can use accounting information in business decisions and practices.
PO-6 Analyze financial events on a theoretical basis.
PO-10 Having methodological knowledge and skills related to the scientific research process.
PO-11 Explain 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 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.
PO-4 Have the ability to analyze accounting information analytically and systematically.
PO-6 Analyze financial events on a theoretical basis.
PO-10 Having methodological knowledge and skills related to the scientific research process.
PO-11 Explain 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

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