GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
INTERNATIONAL ACCOUNTING AND FINANCIAL REPORTING STANDARDS (OPT)/ISLE320
Course Title: INTERNATIONAL ACCOUNTING AND FINANCIAL REPORTING STANDARDS (OPT)
Credits 3 ECTS 5
Semester 4 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Prof. Aydın KARAPINAR
 -- WEB SITE(S) OF LECTURER(S)
  www.websitem.gazi.edu.tr/site/aydink
 -- EMAIL(S) OF LECTURER(S)
  aydink@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Having knowledge about International Accounting and Financial Reporting Standards
 -- MODE OF DELIVERY
  The mode of delivery of this course is face to face.
 -- PREREQUISITES AND CO-REQUISITES
  -
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  -
 --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  Segment Reporting
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  Practise
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  International Accounting and Financial Reporting Standards
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, questions-answer, practise questions
 -- WORK PLACEMENT(S)
  -
 -- 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
0
 Reading
14
3
42
 Searching in Internet and Library
4
3
12
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
3
3
9
 Final and Studying for Final
3
3
9
 Other
0
 TOTAL WORKLOAD: 
114
 TOTAL WORKLOAD / 25: 
4.56
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1To gain the required the basic knowledge of business’s functions of management and organization, marketing, production, accounting and finance, and related to other disciplines and to be able to critically questioned.X
2To save the changes in balance sheet items and occurring within a particular period in the elements of income and expenditure in the business, to classes, to analyze the results by reporting to relevant persons and groups.X
3To conduct research for the solution of business problems, to interpret the information obtained from the field, to be able to develop solutions and prepare a project.X
4To be able to develop the necessary strategies which is related to marketing and sales and to apply them by combining the technologies according to require of the day.X
5To analyze how to reach the necessary resources to be brought together of the production factors to enhance the spirit of entrepreneurship.X
6To plan, apply or control the required strategies which is related to production and to use information about modern production systemX
7To direct learning process that is acquired knowledge and skills in the functions of business as with the principle of lifelong learning.X
8To ensure the increase business value and to evaluate development of capital markets and international financial markets.X
9To understand classical, neoclassical and modern approaches on the management process, to analyze human resources, selection and recruitment, to regulate human relations in organizations.X
10To be able to express with at least one foreign language which is acquired knowledge and skills in the functions of business, and to be able to use information technology related businesses when its necessary.X
11To gain problem-solving skill, follows the changes in the world related to the functions of business, and have ability to promote innovation.X
12To act according to the values and social ethics which is related to business fields, and to have necessary awareness of The universality of social rights, social justice, quality, environmental and cultural values protection, occupational health and safety.X
13To gain professional competence in order to work in non-governmental organizations in the private and public sector.X