GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

INTERNATIONAL ACCOUNTING STANDARDS AND APPLICATIONS/4160051

Course Title:	INTERNATIONAL ACCOUNTING 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. Hasan KAVAL

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

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

-- EMAIL(S) OF LECTURER(S)

kaval@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Special transactions in cooperation
Transactions between related parties
consolidation of financial statements

-- 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	recalling kinds of company and reviewing their tax responsibilities
2. Week	Taxation of unlimited companies and proprietorship, book keeping according to operation account method and profit calculatoin and share of profit
3. Week	accounting record of establishing general partnership and commandite company- capital increase and decrease-take a new partner- profit sharing
4. Week	accounting record of establishing corporation and limited company- accounting of capital in kind - capital systems
5. Week	Determining taxable profit in company with capital share-detail of non-deductible expenses and nontaxable earnings
6. Week	Tax calculation according to tax incentive legislation and period end tax
7. Week	calculating capital reserve in company with share capital and its accounting- Statements of change in equity
8. Week	mid-term exam
9. Week	Capital increase in company with share capital - capital increase from internal resources and its accounting application
10. Week	Capital increase in corporation- capital increase from external resources and its accounting application - Companies listed to stock exchange and Capi
11. Week	Purchasing its own shares and reselling-issue costs
12. Week	Accounting for funding by bonds and other debt instruments in companies with shares- issuing expenses and interest-capital payments
13. Week	Business combination- business demerger - transfers of company- taxable and non-taxable business combination and demerger
14. Week	consolidated and combines financial statements, Accounting for related parties transactions like joint ventures - associates - subsidaries
15. Week	Special companies with shares - Banks - stock brokers - Insurance Companies- Reviewing of financial statements of cooperatives
16. Week	Final Exam

-- RECOMMENDED OR REQUIRED READING

Ortaklıklar Muhasebesi Prof. Dr. Remzi ÖRTEN, Şirketler Muhasebesi Prof. Dr. Yunus Kishalı, Şirketler Muhasebesi Doç. Dr. Fikret Otlu

-- 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	50
Assignment	0	0
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	14	5	70
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	12	5	60
Final and Studying for Final	12	5	60
Other			0
TOTAL WORKLOAD:			190
TOTAL WORKLOAD / 25:			7.6
ECTS:			7.5

-- COURSE'S CONTRIBUTION TO PROGRAM

NO	PROGRAM LEARNING OUTCOMES	1	2	3	4	5
1					X
2					X
3					X
4					X
5						X
6						X
7					X
8						X
9					X
10					X
11						X
12						X
13						X
14					X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR