GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
ACCOUNTING THEORY STANDARDS AND APPLICATIONS/1160044
Course Title: ACCOUNTING THEORY STANDARDS AND APPLICATIONS
Credits 3 ECTS 7.5
Semester 1 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
Learns the basic principles and concepts of accounting.
Knows basic accounting theory and can be compared with modern theories.
Learns historical evolution of Accounting literature.
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite for this course
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Historical evolution of Accounting and Accounting literature
2. Week  Evolution of Accounting in Turkey
3. Week  Legal regulations direct practice of accounting application
4. Week  Appearing of accounting standards and committed practice
5. Week  Presentation of Financial Statements
6. Week  Interim Financial Reporting
7. Week  Accounting policy, Changes in Accounting Estimates and Errors
8. Week  Accounting policy, Changes in Accounting Estimates and Errors
9. Week  Midterm Exam
10. Week  Segment Reporting
11. Week  Investment in Associates
12. Week  Property, Plan And Equipment
13. Week  The Effects of Change in Foreign Exchange Rates
14. Week  Borrowing Costs
15. Week  Impairment of Assets
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  GenelMuhasebe, Orhan Sevilengül, Gazi Kitabevi.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  Selection and presentation of current subject concerning with Acconting and Financing
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
30
 Assignment
1
10
 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
14
3
42
 Searching in Internet and Library
14
3
42
 Designing and Applying Materials
0
 Preparing Reports
2
4
8
 Preparing Presentation
2
4
8
 Presentation
1
3
3
 Mid-Term and Studying for Mid-Term
2
4
8
 Final and Studying for Final
2
4
8
 Other
10
3
30
 TOTAL WORKLOAD: 
191
 TOTAL WORKLOAD / 25: 
7.64
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Learns the fundamental principles and concepts of accounting.X
2Learns the functions and operations of national and international accounting regulationsX
3Gains the ability of analyzing and solving all sorts of possible accounting problems that firms confront with.X
4Knows fundamental accounting theories and compares them with the modern theoriesX
5Learns advanced business accounting and cost accounting. Analyzes complicated topics such as accounting of financial instrumentsX
6Gets comprehensive knowledge of auditing and learns independent auditing standards and their applicationsX
7Understands econometric models in accounting and learns their application to real casesX
8Learns the fundamental principles and concepts of financial managementX
9Follows up to date academic papers and new trends in financial managementX
10Learns the working capital management and management of short term liabilities and current assetsX
11Understands the financial and econometric models to value stocks and bonds and apply these models to the financial instruments in the marketX
12Learns new financial instruments and derivatives market. Knows the valuation of financial derivatives.X
13Gains practical and teoretical financial information necessary for an entrepreneur to evaluate alternative investments, to make investment decision and management of investmentX
14Deeply review the literature regarding the cost of capital, optimal capital structure and dividend policiesX