GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION

ACCOUNTING THEORY, STANDARDS AND APPLICATIONS/8380005

Course Title:	ACCOUNTING THEORY, STANDARDS AND APPLICATIONS
Credits	3	ECTS	7.5
Semester	2	Compulsory/Elective	Compulsory

COURSE INFO

-- LANGUAGE OF INSTRUCTION

Turkish

-- NAME OF LECTURER(S)

Prof. Semih Hüseyin TOKAY

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

www.gazi.edu.tr/shtokay

-- EMAIL(S) OF LECTURER(S)

shtokay@gazi.edu.tr

-- LEARNING OUTCOMES OF THE COURSE UNIT

Learns the basic principles and concepts of accounting.
Knows basic accounting theory and can be compared with modern theories.
Learns historical evolution of Accounting literature.

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

-- RECOMMENDED OR REQUIRED READING

GenelMuhasebe, Orhan Sevilengül, Gazi Kitabevi.

-- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS

Lecture, Question & Answer, Demonstration, Drill - Practise

-- WORK PLACEMENT(S)

Selection and presentation of current subject concerning with Acconting and Financing

-- 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	14	3	42
Practising Hours of Course Per Week			0
Reading	14	3	42
Searching in Internet and Library	14	3	42
Designing and Applying Materials			0
Preparing Reports	2	4	8
Preparing Presentation	2	4	8
Presentation	1	2	2
Mid-Term and Studying for Mid-Term	2	4	8
Final and Studying for Final	2	4	8
Other	8	3	24
TOTAL WORKLOAD:			184
TOTAL WORKLOAD / 25:			7.36
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 and knows fundamental accounting theories and compares them with the modern theories				X
2	Learns the functions and operations of national and international accounting regulations					X
3	Gains the ability of analyzing and solving all sorts of possible accounting problems that firms confront with					X
4	Comprehends the proper costing analysis for management decisions. Knows the fundamental accounting principles and financial statement analysis and analyzes special topics in joint venture accounting and understands their applications in accounting					X
5	Learns both fundamental and contemporary topics in cost accounting through up to date cases				X
6	Learns financial reporting standards and makes comparative analysis and applications.				X
7	Learns advanced business accounting and cost accounting. Analyzes complicated topics such as accounting of financial instruments.			X
8	Learns the fundamental principles and concepts of financial management			X
9	Follows up to date academic papers and new trends in financial management			X
10	Learns the working capital management and management of short term liabilities and current assets				X
11	Understands the financial and econometric models to value stocks and bonds and apply these models to the financial instruments in the market		X
12	Learns new financial instruments and derivatives market. Knows the valuation of financial derivatives.		X
13	Gains practical and teoretical financial information necessary for an entrepreneur to evaluate alternative investments, to make investment decision and management of investment			X
14	Deeply review the literature regarding the cost of capital, optimal capital structure and dividend policies				X
15	Gets comprehensive knowledge of auditing and learns independent auditing standards and their applications					X

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GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR