Education Information System

Course Information

Course Information

Course Title	Code	Language	Type	Semester	L+U Hour	Credits	ECTS
Financial Accounting	ISL503	Turkish	Compulsory		3 + 0	3.0	6.0

Prerequisite Courses
Course Level	Graduate
Mode of delivery
Course Coordinator	Doç. Dr. Serkan YÜCEL
Instructor(s)	Doç. Dr. Serkan YÜCEL (Güz)
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

#	Öğrenme Kazanımı
1	1) Accounting associate with other disciplines
2	2) in Turkey describes the development of accounting
3	3) defines the objectives of financial accounting
4	4) to Europe knows that the accounting systems.

Lesson Plan (Weekly Topics)

Week	Topics/Applications	Method
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

*Midterm and final exam dates are not specified in the 14-week course operation plan. Midterm and final exam dates are held on the dates specified in the academic calendar with the decision of the University Senate.

Relations with Education Attainment Program Course Competencies

Program Requirements	DK1	DK2	DK3	DK4

Recommended Sources

Ders Kitabı veya Notu	Document : Genel (Finansal) Muhasebe
Diğer Kaynaklar	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

ECTS credits and course workload

ECTS credits and course workload		Quantity	Duration (Hour)	Total Workload (Hour)
Sınavlar	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
*AKTS = (Total Workload) / 25,5		ECTS Credit of the Course		25.5 6.0