GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

INTERNATIONAL ACCOUNTING STANDARDS AND APPLICATION/2180048

Course Title:	INTERNATIONAL ACCOUNTING STANDARDS AND APPLICATION
Credits	3	ECTS	7.5
Semester	2	Compulsory/Elective	Elective

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

Demonstrate accounting theory and standards
Basic concepts of accounting
Generally accepted accounting principles
Analysing national and international accounting standards

-- 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	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	Midterm Exam
9. Week	Segment Reporting
10. Week	Investment in Associates
11. Week	Property, Plan And Equipment
12. Week	The Effects of Change in Foreign Exchange Rates
13. Week	Borrowing Costs
14. Week	Impairment of Assets
15. Week	Final Exam
16. Week

-- RECOMMENDED OR REQUIRED READING

Nalan AKDOĞAN, Hamdi AYDIN, Muhasebe Teorisi, Ankara, 1984 Tekdüzen Hesap Planı Türkiye Muhasebe Standartları (Turkish Accounting Standards) SPK St

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration

-- WORK PLACEMENT(S)

Not Applicable

-- 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	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

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR