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 3 0 0 3 5
Pre-requisite Course(s)
Course Language Turkish
Course Type N/A
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


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
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 be able to combine and use the knowledge of their own undergraduate program area with the knowledge of business administration. X
2 2. To have information about the structure and functioning of the financial system and each financial institution. X
3 3. To have information about regulations and legislation related to financial institutions X
4 4. To be able to see the risks that different financial institutions are exposed to and gain the ability to produce basic solutions. X
5 5. To have knowledge about basic investment strategies. X
6 6. Having knowledge about research methods and techniques and being able to use them. X
7 7. To have information about the institutional characteristics of emerging and developed markets and investment strategies for bonds, stocks and derivatives in these markets. X
8 8. To have the ability to reach scientific knowledge in the field of business, to monitor, evaluate and apply the current literature 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 10. To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values X
12 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. X
13 12. To have the ability to present a research problem, to develop hypotheses, to design research and to reach a conclusion by using qualitative/quantitative methods, by making the necessary literature review, and to have the ability to publish an academic publication as a result.

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 3 42
Presentation/Seminar Prepration
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