Kocaeli University / European Credit Transfer System (ECTS)

Name of Lecturer(s)

Prof. Dr. Selman Aziz ERDEN

Learning Outcomes of the Course Unit
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) Enter accounting transactions in line with generally accepted accounting principles and accounting standards.
2) Prepare financial statements according to balance sheet principles and income statement principles.
3) Distinguish the effects of accounting standards and tax legislation rules on accounting and financial statements.
4) Comprehend how accounting transactions are performed in accordance with Commercial Code, Capital Market Law and Tax Legislation Rules.
5) Realize the importance and the impact of law in accounting.

Program Competencies-Learning Outcomes Relation

		Program Competencies
		1	2	3
Learning Outcomes
	1	Middle	Middle	Middle
	2	Middle	Middle	Middle
	3	Middle	Middle	Middle
	4	Low	Low	Low
	5	Middle	Middle	Middle

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

None

Course Contents

This course equips candidates with in-depth knowledge on generally accepted accounting principles, balance sheet principles, income statement principles, entity, sole proprietorships, commercial companies, according to accounting principles, commercial code, capital market law and tax legislation rules: valuation, depreciation, provisions, reserves, funds and profit issues and their accounting, commercial profit, fiscal profit distinction and profit distribution and its accounting, according to commercial code and capital market law: formation, capital systems, securities and their issue rules and accounting.

Weekly Schedule

1) The Relationship between Generally Accepted Accounting Principles and Accounting
2) Balance Sheet Principles and Income Statement Principles
3) Introducing Entity, Sole Proprietorships and Commercial Companies
4) Valuation According to Accounting Principles, Commercial Code, Capital Market Law and Tax Legislation Rules and Accounting
5) Valuation According to Accounting Principles, Commercial Code, Capital Market Law and Tax Legislation Rules and Accounting
6) Provisions According to Accounting Principles, Commercial Code, Capital Market Law and Tax Legislation Rules and Accounting
7) Reserves, Funds and Profit Issues ; According to Accounting Principles, Commercial Code, Capital Market Law and Tax Legislation Rules and Accounting
8) Midterm Examination/Assessment
9) Commercial Profit, Fiscal Profit Distinction and Profit Distribution and Its Accounting
10) Commercial Profit, Fiscal Profit Distinction and Profit Distribution and Its Accounting
11) Commercial Profit, Fiscal Profit Distinction, Profit Distribution and Its Accounting
12) Formation and Capital Systems according to Commercial Code, Capital Market Law and Tax Legislation Rules and Accounting
13) Formation and Capital Systems according to Commercial Code, Capital Market Law and Tax Legislation Rules and Accounting
14) Securities, Their Issue Rules and Accounting
15) Securities, Their Issue Rules and Accounting
16) Final Examination

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Demonstration
5) Group Study

Assessment Methods and Criteria

Contribution of Semester Studies to Course Grade

50%

		Number	Percentage
Semester Studies	Midterm Examination	1	70%
Semester Studies	Quiz	1	30%

Contribution of Final Examination to Course Grade

50%

Total

100%

Language of Instruction

Turkish

Work Placement(s)

Not Required

Course Unit Title	Course Unit Code	Type of Course Unit	Level of Course Unit	Year of Study	Semester	ECTS Credits
Accounting and Law	MUF113	Elective	Master's degree	1	Fall	6