GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

FINANCIAL INSTRUMENTS AND ACCOUNTING APPLICATIONS/1160045

Course Title:	FINANCIAL INSTRUMENTS AND ACCOUNTING APPLICATIONS
Credits	3	ECTS	7.5
Semester	1	Compulsory/Elective	Elective

COURSE INFO

-- LANGUAGE OF INSTRUCTION

TURKISH

-- NAME OF LECTURER(S)

Yrd.Doç. RIDVAN BAYIRLI

-- WEB SITE(S) OF LECTURER(S)

www.gazi.edu.tr

-- EMAIL(S) OF LECTURER(S)

rbayirli@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Ability of new financial instruments accounting

-- 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	Introduction to Derivative Financial Instruments
2. Week	IAS 32: Financial Instruments: Presentation, IAS 39: Financial Instruments: Recognition and Measurement
3. Week	Leasing and Accounting Practices
4. Week	Factroing and forfaiting and Accounting Practices
5. Week	Barter and Accounting Practices
6. Week	Forward and Accounting Practices
7. Week	Futures and Accounting Practices
8. Week	General applications in future and forward
9. Week	Midterm Exam
10. Week	Swap and Accounting Practices
11. Week	Interest Rate Cap, Base Interest Rate, Interest Rate Corridor and Accounting Practices
12. Week	Primary Side and Accounting Practices
13. Week	Embedded Derivatives
14. Week	Hedging and Prevention Strategies
15. Week	Derivative Instruments and Accounting Practices and Arbitrage
16. Week	Final Exam

-- RECOMMENDED OR REQUIRED READING

Türev Finansal Araçlar ve Muhasebe Uygulamaları, Prof.Dr. Remzi Örten,Gazi Kitabevi.

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration, Drill - Practise

-- WORK PLACEMENT(S)

new financial instruments and implementation of new financial instruments to teach

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	0	0
Assignment	1	40
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	8	10	80
Practising Hours of Course Per Week			0
Reading			0
Searching in Internet and Library			0
Designing and Applying Materials			0
Preparing Reports			0
Preparing Presentation			0
Presentation			0
Mid-Term and Studying for Mid-Term	6	9	54
Final and Studying for Final	7	6	42
Other			0
TOTAL WORKLOAD:			176
TOTAL WORKLOAD / 25:			7.04
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1	Learns the fundamental principles and concepts of accounting.					X
2	Learns the functions and operations of national and international accounting regulations					X
3	Gains the ability of analyzing and solving all sorts of possible accounting problems that firms confront with.					X
4	Knows fundamental accounting theories and compares them with the modern theories					X
5	Learns advanced business accounting and cost accounting. Analyzes complicated topics such as accounting of financial instruments					X
6	Gets comprehensive knowledge of auditing and learns independent auditing standards and their applications					X
7	Understands econometric models in accounting and learns their application to real cases					X
8	Learns the fundamental principles and concepts of financial management					X
9	Follows up to date academic papers and new trends in financial management					X
10	Learns the working capital management and management of short term liabilities and current assets					X
11	Understands the financial and econometric models to value stocks and bonds and apply these models to the financial instruments in the market					X
12	Learns new financial instruments and derivatives market. Knows the valuation of financial derivatives.					X
13	Gains practical and teoretical financial information necessary for an entrepreneur to evaluate alternative investments, to make investment decision and management of investment					X
14	Deeply review the literature regarding the cost of capital, optimal capital structure and dividend policies					X

Gazi University