ECTS - Advanced Financial Accounting
Advanced Financial Accounting (ISL603) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Advanced Financial Accounting | ISL603 | Area Elective | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Technical Elective Courses |
| Course Level | Ph.D. |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Discussion, Question and Answer. |
| Course Lecturer(s) |
|
| 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;
|
| 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 | Kitabın İlgili Bölümleri |
| 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 |
Sources
| Course Book | 1. Genel Muhasebe,Prof. Dr. Orhan SEVİLENGÜL,Gazi Kitabevi |
|---|
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | - | - |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | 1 | 25 |
| Presentation | - | - |
| 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 | Possesses the ability to conduct comprehensive literature reviews, formulate research problems, develop hypotheses, design research, and apply qualitative and quantitative methods to reach conclusions, ultimately leading to the ability to produce academic publications. | X | ||||
| 2 | Demonstrates awareness of research ethics. | X | ||||
| 3 | Contributes to the development of an information society by continuously following technological, social, and cultural advancements in academic and professional contexts. | X | ||||
| 4 | Approaches problems arising in businesses from theoretical, conceptual, and research-oriented perspectives. | X | ||||
| 5 | Understands the interaction between various disciplines related to the field of business and utilizes knowledge requiring expertise to analyze, synthesize, and evaluate new and complex ideas. | X | ||||
| 6 | In the face of unforeseen complex situations in business practice, produces solutions by developing new strategic approaches through holistic and creative thinking. | X | ||||
| 7 | Possesses a solid command of fundamental concepts and methodologies in the field of general business administration. | X | ||||
| 8 | Has a comprehensive understanding of the academic literature and international developments in the field of general business. | X | ||||
| 9 | Effectively communicates information related to the field of business using verbal, written, and visual communication methods. | X | ||||
| 10 | Demonstrates awareness of professional ethics, environmental sensitivity, sustainability, social responsibility, and cultural, societal, and universal values. | X | ||||
| 11 | Works effectively with different disciplines or multicultural teams, takes responsibility, conducts risk analysis, adapts to change, engages in critical thinking, and takes 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 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | 14 | 2 | 28 |
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| 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 | ||