GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

ACCOUNTING REGULATIONS AND ADVANCED FINANCIAL APPLICATIONS/1180006

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

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Prof. Aydın KARAPINAR

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

http://websitem.gazi.edu.tr/site/aydink

-- EMAIL(S) OF LECTURER(S)

aydink@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Financial events in terms of tax legislation and other regulations to be in the financial statements and understanding of the impact.

-- 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	Accounting Concept
2. Week	Accounting Process
3. Week	Financial events and its recognition
4. Week	Implications of Tax legislations and other regulations for Accounting Process
5. Week	Assets Accounting (Current assets)
6. Week	Assets Accounting (Inventories)
7. Week	Assets Accounting (Fixed assets)
8. Week	Assets Accounting (Tangible fixed assets)
9. Week	Midterm Exam
10. Week	Midterm
11. Week	Equity Accounting
12. Week	Balance sheet and Income statements
13. Week	Practices
14. Week	Practices
15. Week	Practices
16. Week	Final Exam

-- RECOMMENDED OR REQUIRED READING

- Genel Muhasebe, Prof. Dr. Remzi Örten, Gazi İ.İ.B.F. Yayınları, 2004, Ankara. - Genel Muhasebe, Prof. Dr. Orhan Sevilengül, Gazi Kitabevi, Ankara,

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration, Drill - Practise

-- WORK PLACEMENT(S)

Not Applicable

-- ASSESSMENT METHODS AND CRITERIA

	Quantity	Percentage
Mid-terms	1	30
Assignment	1	20
Exercises	0	0
Projects	0	0
Practice	0	0
Quiz	0	0
Contribution of In-term Studies to Overall Grade		50
Contribution of Final Examination to Overall Grade		50

-- WORKLOAD

Efficiency	Total Week Count	Weekly Duration (in hour)	Total Workload in Semester
Theoretical Study Hours of Course Per Week	5	10	50
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	10	60
Final and Studying for Final	7	10	70
Other			0
TOTAL WORKLOAD:			180
TOTAL WORKLOAD / 25:			7.2
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	Follows up to date academic papers and new trends in accounting					X
3	Learns the functions and operations of national and international accounting regulations					X
4	Gains the ability of analyzing and solving all sorts of possible accounting problems that firms confront with					X
5	Comprehends the issue of Net Working Capital and Cash Flow problems and prepare the related statements					X
6	Comprehends the proper costing analysis for management decisions					X
7	Knows the fundamental accounting principles and financial statement analysis					X
8	Learns both fundamental and contemporary topics in cost accounting through up to date cases					X
9	Analyzes special topics in joint venture accounting and understands their applications in accounting					X
10	Learns financial reporting standards and makes comparative analysis and applications.					X
11	Knows fundamental accounting theories and compares them with the modern theories					X
12	Learns advanced business accounting and cost accounting. Analyzes complicated topics such as accounting of financial instruments.					X
13	Gets comprehensive knowledge of auditing and learns independent auditing standards and their applications					X
14	Understands econometric models in accounting and learns their application to real cases.					X

Gazi University