| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| Financial Accounting | ISL503 | 3 + 0 | 3.0 | 6.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Graduate |
| Course Type | |
| Mode of delivery | |
| Course Coordinator |
Assoc. Prof. Dr. Serkan YÜCEL |
| Instructors |
Serkan YÜCEL |
| Assistants | |
| Goals | Küreselleşen bilgiye Dayali Dünya ekonomisinde Gelişen Teknoloji, çetinleşen competetion ve Küreselleşme Gibi etmenler İşletmeleri rekabete yönelik Bilgiler üretmeye zorlamıştır. Ayşe noktada çağdaş lease muhasebe sistemlerinin gerekliliğinin Ortaya konulması gerekmektedir. Dersin amacı muhasebe alanındaki gelişmeleri Ortaya koymaktır. |
| Course Content | |
| Learning Outcomes |
- 1) Accounting associate with other disciplines - 2) in Turkey describes the development of accounting - 3) defines the objectives of financial accounting - 4) to Europe knows that the accounting systems. |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | In Turkey, the development of accounting | |
| 2. Week | The relationship between accounting and other disciplines | |
| 3. Week | Financial accounting purposes | |
| 4. Week | Accounting Directives of the European Union | |
| 5. Week | Alignment with the European Community accounting system | |
| 6. Week | International Accounting Standards | |
| 7. Week | The Turkish Accounting Standards | |
| 8. Week | With IFRS TMS Comparison of | |
| 9. Week | MIDTERM EXAM | |
| 10. Week | International Standards on Auditing | |
| 11. Week | Turkey Auditing Standards | |
| 12. Week | Turkey Auditing Standards Comparison of international audit standards | |
| 13. Week | Analysis of the Sarbanes-Oxley Act | |
| 14. Week | Assignments general discussion on |
| Jerry, J., Accounting Principles, John Willey& Sons.Inc., England. |
| Uluslararası Muhasebe Standartları Örgütü (IASC) Yayınları |
| General Accounting, İbrahim LAZOL, Ekin Kitabevi, Bursa, 2004. General Accounting, Orhan SEVİLENGÜL, Gazi Kitabevi, Ankara, 2003. General Accounting - Principles and Applications, 12th Edition, Yüksel Koç YALKIN, Turhan Kitabevi, Ankara, 2001. General Accounting, Remzi ÖRTEN, Gazi University Faculty of Economics and Administrative Sciences Publications, Ankara, 2003 |
| General Accounting, Turan Öndeş, 2019 |
| Document | Genel (Finansal) Muhasebe |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | Measurement Method |
|---|
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Midterm 1 | 1 | 20 | 20 |
| Homework 1 | 1 | 20 | 20 |
| Homework 2 | 1 | 20 | 20 |
| Final | 1 | 30 | 30 |
| Practice | 1 | 21 | 21 |
| Classroom Activities | 14 | 3 | 42 |
| Total Workload | 153 | ||
| ECTS Credit of the Course | 6.0 | ||
