GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
ACCOUNTING STANDARTS/8910012
Course Title: ACCOUNTING STANDARTS
Credits 3 ECTS 7.5
Semester 2 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Dr. Ganite KURT
 -- WEB SITE(S) OF LECTURER(S)
  http://www.websitem.gazi.edu.tr/site/ganite/contact
 -- EMAIL(S) OF LECTURER(S)
  ganite@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Defining the general concepts of accounting standarts.
Comprehending the accounting standarts.
Using the ed standarts in the applications.
Understanding the creation and importance of standarts.
 -- 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  Development process of accounting standards and related organizations.
2. Week  Introduction to international accounting standards.
3. Week  Conceptual framework
4. Week  IAS/IFRS 1 Presentation of financial statements
5. Week  IAS/IFRS-7 Cash flow statement
6. Week  IAS/TFRS-2 Inventories
7. Week  mid-term exam
8. Week  IAS/IFRS-16 Fixed assets
9. Week  IAS/IFRS-36 Impairment of assets
10. Week  IAS/IFRS-18 Revenue
11. Week  IAS/IFRS-23 Borrowing costs
12. Week  IAS/IFRS-39 Financial instruments: Recognition and measurement
13. Week  Samples
14. Week  Samples
15. Week  
16. Week  
 -- RECOMMENDED OR REQUIRED READING
  -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- 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
14
0
0
 Reading
14
2
28
 Searching in Internet and Library
14
1
14
 Designing and Applying Materials
14
1
14
 Preparing Reports
14
1
14
 Preparing Presentation
14
1
14
 Presentation
14
1
14
 Mid-Term and Studying for Mid-Term
14
1
14
 Final and Studying for Final
14
1
14
 Other
14
1
14
 TOTAL WORKLOAD: 
182
 TOTAL WORKLOAD / 25: 
7.28
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Students are able to find jobs in fields which require expertise in the real sector and financial sector.X
2Students will be able to participate actively in the management of organizations and apply theoretical information to business life.X
3Students will be innovative and equipped with information from different disciplines; in addition, they will have high self-confidence.X
4Students will be able to observe and analyse general economic indicators and national and international developments in the financial sector and comment on them by preparing financial statements.X
5Students will be able to think analytically.X
6Students will be able to communicate efficiently in written and spoken Turkish; they will know at least one foreign language.X
7Students will be able to identify the development of financial products in the banking industry and offer innovations.X
8Students will have information on banking legislation and be able to comment on it.X
9Students will be able to observe and measure banking risks as well as identify efficient protection methods.X
10Students will be able to analyse and comment on the legal and structural aspects of public finance and social security systems.X