ECTS - New Financial Instruments and Accounting Applications

New Financial Instruments and Accounting Applications (FNCE516) Course Detail

Course Name Course Code Season Lecture Hours Application Hours Lab Hours Credit ECTS
New Financial Instruments and Accounting Applications FNCE516 General Elective 3 0 0 3 5
Pre-requisite Course(s)
N/A
Course Language Turkish
Course Type Elective Courses
Course Level Social Sciences Master's Degree
Mode of Delivery Face To Face
Learning and Teaching Strategies Drill and Practice.
Course Coordinator
Course Lecturer(s)
  • Prof. Dr. Ali Rıza Zafer Sayar
Course Assistants
Course Objectives
Course Learning Outcomes The students who succeeded in this course;
  • To be able to make derivative accounting applications
  • To be able to differentiate among different types of derivatives according to the purpose of usage.
  • To recognize hedging insturements
Course Content Accounting of derivative instruments suchs as swaps, options, futures and forwards in light of the the legislative regulation that should be followed during the accounting process.

Weekly Subjects and Releated Preparation Studies

Week Subjects Preparation
1 General Information about derivative instruments Course book, Chapter 1.1.
2 General Information about derivative insturements Course book, chapter 1.2. and 1.3.
3 Accounting procesedures of derivatives Course book chapter 2
4 Course book chapter 3.1,3.2,3.3.
5 Forward and accounting applications Course book chapters 3.3 and 3.4.
6 Futures Course book chapter 4.1.,4.2,4.3, 4.4.
7 Futures (Examples) Course book chapter 4.5.
8 Midterm
9 Options Course book chapters 5.1., 5.2., 5.3, 5.4, 5.5
10 Options Course book chapter 5.6., 5.7.
11 Swaps Course book chapter 6.1,6.2.1., 6.2.2.
12 Swaps Course book chapter 6.2.3.
13 Course book chapter 6.2.4., 6.2.5
14 Other Derivative Instruments Course book chapter 7.1, 7.2., 7.3
15 Other Derivatives Course book chapter 7.10,7.11, 7.12
16 Final

Sources

Course Book 1. Türev Finansal Araçlar ve Muhasebe Uygulamaları, Remzi Örten, İpek Örten, Gazi Kitabevi

Evaluation System

Requirements Number Percentage of Grade
Attendance/Participation 14 10
Laboratory - -
Application - -
Field Work - -
Special Course Internship - -
Quizzes/Studio Critics - -
Homework Assignments 1 10
Presentation - -
Project - -
Report - -
Seminar - -
Midterms Exams/Midterms Jury 1 30
Final Exam/Final Jury 1 30
Toplam 17 80
Percentage of Semester Work
Percentage of Final Work 100
Total 100

Course Category

Core Courses X
Major Area Courses
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 Integrates the knowledge acquired in their undergraduate field with business administration and uses them in conjunction.
2 Possesses knowledge of research methods and techniques and is able to apply them.
3 Produces creative and constructive solutions in cases of uncertainty and complexity in the field of business administration.
4 Comprehends the fundamental concepts and core functions of business administration at an advanced level.
5 Plans and manages activities aimed at the professional development of subordinates in projects and professional activities within their field.
6 Generates innovative and creative ideas and is able to implement them.
7 Independently carries out a study using their knowledge in the field of business administration and takes responsibility as a team member in collaboration with other professional groups in the field.
8 Has the ability to access scientific knowledge in business administration, follow current literature, critically evaluate and apply it.
9 Communicates knowledge related to the field of business administration effectively through oral, written, and visual means.
10 Demonstrates awareness of professional ethics, environmental sensitivity, sustainability, social responsibility, and cultural, societal, and universal values.
11 Works effectively in interdisciplinary and multicultural teams, takes responsibility, performs risk analysis, adapts to change, thinks critically, and takes initiative in problem-solving.
12 Conducts literature reviews, formulates research problems, develops hypotheses, designs research, applies qualitative and/or quantitative methods to reach conclusions, and has the competence to publish academic work.

ECTS/Workload Table

Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class 14 3 42
Presentation/Seminar Prepration
Project
Report
Homework Assignments 1 15 15
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury 1 30 30
Prepration of Final Exams/Final Jury 1 30 30
Total Workload 165