ECTS - Advanced Financial Accounting

Advanced Financial Accounting (MAN603) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
Advanced Financial Accounting MAN603 3 0 0 3 5
Pre-requisite Course(s)
Course Language English
Course Type N/A
Course Level Ph.D.
Mode of Delivery Face To Face
Learning and Teaching Strategies Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Ali Rıza Zafer Sayar
Course Assistants
Course Objectives To teach nature, scope, principles and concepts of accounting, main components of the accounting system, and the operation of the system, within the framework of the Uniform Chart of Accounts and Accounting Standarts, including daily transactions, year-end adjusting and closing entries, and preparation of financial statements.
Course Learning Outcomes The students who succeeded in this course;
  • To learn the basic principles and concepts of accounting
  • To know basic accounting theory and to compare with modern theories.
  • To prepare and interpret financial statements
  • To comprehend specialized topics in accounting
  • To identify the difference between Uniform Accounting System and International Accounting Standards
Course Content Accounting theory and its development, research methods in accounting, assessment function of accounting, current value accounting, accounting systems in literature, the development of accounting standards in Turkey and international accounting standards and the potential scope of accounting.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 Commercial Profit, Financial Profit and Applications About Financial Profit Related Chapters of the Course Book
2 Commercial Profit, Financial Profit and Applications About Financial Profit Related Chapters of the Course Book
3 Related Parties, Implied Share Capital, Transfer Pricing Related Chapters of the Course Book
4 Stock Valuation and Special Operations Related Chapters of the Course Book
5 Accounting Application for Private Construction Works Related Chapters of the Course Book
6 Accounting Practice (Over the Years) in Construction Works Made for the Name and Account of Someone else Related Chapters of the Course Book
7 Period Separator Accounts and Recognition Related Chapters of the Course Book
8 Midterm Exam
9 Financial Leasing and Accounting Related Chapters of the Course Book
10 Tangible Fixed Assets and Special Operations Related Chapters of the Course Book
11 depletable assets and amortizations Related Chapters of the Course Book
12 Import Operations and Accounting Related Chapters of the Course Book
13 Accounting in Export and Export Registered Deliveries Related Chapters of the Course Book
14 Special Operations and Accounting in Foreign Currency Transactions Related Chapters of the Course Book
15 Taxation of Temporary Tax and End of Period Tax Procedures Related Chapters of the Course Book
16 Preparing Year-End Financial Statemements Related Chapters of Course Book
17 General Review
18 Final Exam


Course Book 1. Walter T. Harrison Jr., Charles T. Horngren, C. William Thomas, Wendy M. Tietz (2016) Financial Accounting

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments - -
Presentation 1 25
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 35
Final Exam/Final Jury 1 40
Toplam 3 100
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses
Major Area Courses X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

# Program Qualifications / Competencies Level of Contribution
1 2 3 4 5
1 1. To have the ability to present a research problem, develop hypotheses, make research designs, reach conclusions by using qualitative/quantitative methods, and make academic publications by making the necessary literature review. X
2 2. To be aware of research ethics. X
3 3. To contribute to the process of becoming an information society by constantly following technological, social or cultural developments in the academic and professional context. X
4 4. To be able to look at the problems that arise in businesses both theoretically, conceptually and from the perspective of a researcher. X
5 5. To be able to use knowledge that requires expertise in analyzing, synthesizing and evaluating new and complex ideas by comprehending the interaction between various disciplines related to the field of business. X
6 6. To be able to produce solutions by developing new strategic approaches by thinking holistically and creatively in complex situations that are not foreseen to be encountered in applications in the field of business. X
7 7. To be able to master the basic concepts and methods in the field of general business administration. X
8 8. To be able to dominate the academic literature and international developments in the field of general business administration. X
9 9. To be able to transfer information about the business area by using effective verbal, written and visual communication methods. X
10 10. To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values X
11 11. To be able to work effectively with different disciplines or multicultural teams, to take responsibility, to make risk analysis, to keep up with change, to think critically and to use initiative in problem solving

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Special Course Internship
Field Work
Study Hours Out of Class 14 2 28
Presentation/Seminar Prepration
Homework Assignments 1 15 15
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 15 15
Prepration of Final Exams/Final Jury 1 20 20
Total Workload 126