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| ISL6790 | Advanced Accounting Applications | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Third Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS ADMINISTRATION | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | -- | | Co-Lecturer | | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To provide practical case solutions in the field of accounting, taking into account international accounting standards, and to develop the ability to comprehend and analyze all accounting courses learned in the previous education period. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | Understand local financial reporting principles and prepare, interpret and analyze financial reports within this framework | 1 | 1,2,3, | | PO - 2 : | Understand the international financial reporting framework and prepare, interpret and analyze financial statements within this framework | 1 | 1,2,3, | | PO - 3 : | Interpret financial statements prepared within the framework of local and international financial reporting by comparatively analyzing them. | 1 | 1,2,3, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| In this course, preparation, comparative analysis and interpretation of financial statements are carried out within the local and international framework. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | | | | Week 2 | | | | Week 3 | | | | Week 4 | | | | Week 5 | | | | Week 6 | | | | Week 7 | | | | Week 8 | | | | Week 9 | | | | Week 10 | | | | Week 11 | | | | Week 12 | | | | Week 13 | | | | Week 14 | | | | Week 15 | | | | Week 16 | | | | |
| 1 | Uluslararası finansal rapolama standartları ve ilgili kaynaklar | | | 2 | Muhasebe sistemi uygulama genel tebliği, maliye bakanlığı ve TTK çerçevesinde yerel düzenlemeler | | | |
| 1 | Finansal tablo vaka örnekleri | | | 2 | kgk.gov.tr | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | | 30 | | Homework/Assignment/Term-paper | 12 | | | 20 | | End-of-term exam | 14 | | | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 4 | 14 | 56 | | Arasınav için hazırlık | 8 | 2 | 16 | | Arasınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 11 | 3 | 33 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 150 |
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