Accounting Principles and Standards
Accounting and Finance
Institute of Social Sciences
Second Cycle (Master's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Accounting Principles and Standards | MUF120 | Elective | Master's degree | 1 | Spring | 6 |
Name of Lecturer(s)
Prof. Dr. Vasfi HAFTACI
Prof. Dr. Yunus KİSHALI
Associate Prof. Dr. Ahmet Cemkut BADEM
Learning Outcomes of the Course Unit
1) Explaining accounting principles and standards
2) Being competent at accounting standards applied in Turkey.
3) Explaining the principles in accounting ethics.
4) Establishing a relationship between accounting and International Financial Reporting Standards.
5) Applying accounting principles and standards in accounting package programs.
Program Competencies-Learning Outcomes Relation
| Program Competencies | ||||
| 1 | 2 | 3 | ||
| Learning Outcomes | ||||
| 1 | High | High | High | |
| 2 | High | High | High | |
| 3 | High | High | High | |
| 4 | High | High | High | |
| 5 | High | High | High | |
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 accounting principles and standards in detail.
Weekly Schedule
1) Accounting and Business Ethics2) Accounting and Business Ethics
3) Accounting and Business Ethics
4) The purpose of accounting standards
5) The purpose of accounting standards
6) The formation process of accounting standards
7) The conceptual framework of accounting standards
8) Mid-term
9) The initial application of Accounting Standards in Turkey
10) The initial application of Accounting Standards and the problems encountered in Turkey
11) International Financial Reporting Standards
12) International Financial Reporting Standards
13) International Financial Reporting Standards
14) International Financial Reporting Standards
15) International Financial Reporting Standards
16) Final Exam.
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
30% |
|---|---|
Contribution of Final Examination to Course Grade |
70% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required