GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
LAW OF CERTIFIED PUBLIC ACCOUNTANCY/ISLE321
Course Title: LAW OF CERTIFIED PUBLIC ACCOUNTANCY
Credits 3 ECTS 5
Semester 5 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof.Dr. SEMİH HÜSEYİN TOKAY
 -- WEB SITE(S) OF LECTURER(S)
  www.gazi.edu.tr/shtokay
 -- EMAIL(S) OF LECTURER(S)
  shtokay@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
describes accounting occupation, classifies members of profession, and perceives the importance of accounting for society and administration
explains the conditions of training and exam and principles of entering this profession.
perceives the reasons of occupation law numbered 3568 and how affected activities of profession members and practices of accounting.
explains professional associations on accounting, their purposes and activities.
comprehends working principles and qualifications of independent accountant, financial advisor and sworn financial advisor.
gives information about accounting occupation ethics and its ethical values.
gives information about rules which should be obeyed by members of this profession and disciplinary punishment.


 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Profession of accounting, the importance of this profession, its subjects and occupational titles
2. Week  General and specific requirements to become independent accountant financial advisor
3. Week  Requirements, aims, periods of training and services which can be accepted as training and independent accountant financial advisor exam.
4. Week  Specific requirements to become sworn financial advisor and exam for become sworn financial accountant.
5. Week  Swear of sworn financial advisor, authorization of confirmation for them and their confirmation liabilities.
6. Week  Chambers of independent accountant financial advisors and sworn financial advisors, their qualifications, borders of activity, foundation histories an
7. Week  Bodies of Occupation Chambers: General Board, Board of Management, Board of Disciplinary and Auditing Board
8. Week  Midterm exam
9. Week  Union of Chambers of independent accountant advisor and sworn financial advisors, their qualifications, missions and incomes
10. Week  Bodies of profession chambers’ union: Union General Board, Board of Management Board of disciplinary and Auditing Board
11. Week  Election principles of bodies of occupational chambers and unions
12. Week  Profession secrets, training to develop profession, salaries of profession members.
13. Week  The rules must be obeyed by profession members, profession abuse and disciplinary punishments
14. Week  Working procedures and principles of profession members
15. Week  Working procedures and principles of profession members
16. Week  Final exam
 -- RECOMMENDED OR REQUIRED READING
  3568 sayılı Serbest Muhasebeci Mali Müşavirlik Ve Yeminli Mali Müşavirlik Kanunu
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration
 -- WORK PLACEMENT(S)
  None
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
14
3
42
 Practising Hours of Course Per Week
0
 Reading
10
3
30
 Searching in Internet and Library
10
3
30
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
2
4
8
 Final and Studying for Final
2
4
8
 Other
2
4
8
 TOTAL WORKLOAD: 
126
 TOTAL WORKLOAD / 25: 
5.04
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1To gain the required the basic knowledge of business’s functions of management and organization, marketing, production, accounting and finance, and related to other disciplines and to be able to critically questioned.X
2To save the changes in balance sheet items and occurring within a particular period in the elements of income and expenditure in the business, to classes, to analyze the results by reporting to relevant persons and groups.X
3To conduct research for the solution of business problems, to interpret the information obtained from the field, to be able to develop solutions and prepare a project.X
4To be able to develop the necessary strategies which is related to marketing and sales and to apply them by combining the technologies according to require of the day.X
5To analyze how to reach the necessary resources to be brought together of the production factors to enhance the spirit of entrepreneurship.X
6To plan, apply or control the required strategies which is related to production and to use information about modern production systemX
7To direct learning process that is acquired knowledge and skills in the functions of business as with the principle of lifelong learning.X
8To ensure the increase business value and to evaluate development of capital markets and international financial markets.X
9To understand classical, neoclassical and modern approaches on the management process, to analyze human resources, selection and recruitment, to regulate human relations in organizations.X
10To be able to express with at least one foreign language which is acquired knowledge and skills in the functions of business, and to be able to use information technology related businesses when its necessary.X
11To gain problem-solving skill, follows the changes in the world related to the functions of business, and have ability to promote innovation.X
12To act according to the values and social ethics which is related to business fields, and to have necessary awareness of The universality of social rights, social justice, quality, environmental and cultural values protection, occupational health and safety.X
13To gain professional competence in order to work in non-governmental organizations in the private and public sector.X