1. SHORT CYCLE - ASSOCIATE'S DEGREE
  2. BULDAN VOCATIONAL SCHOOL
  3. ECONOMICS & ADMINISTRATIVE SCIENCES DEPARTMENT
  4. 505 ACCOUNTING AND TAX APPLICATIONS
Course Information Course Learning Outcomes Course's Contribution To Program ECTS Workload Course Details
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COURSE INFORMATION
Course CodeCourse TitleL+P HourSemesterECTS
MUHA 229ACCOUNTING STANDARDS2 + 03rd Semester3

COURSE DESCRIPTION
Course Level Associate's Degree
Course Type Elective
Course Objective Accounting Standards course; Turkey Accounting Standards / Financial Reporting Standards Turkeys objectives, its innovations, the terms and concepts of accounting standards, the scope of the standard, with the principles of this application covers topics such as international accounting standards.
Course Content 1. General Information on Accounting Standards (Establishment of Accounting Standards, Development and Effective Actors and Creating Methods in the Development of Standards, International Accounting Standards) 2. Interpretation and examples of IAS 1 Presentation of Financial Statements Standards 3. Interpretation and examples of standard IAS 2 Inventories 4. Interpretation and examples of standard IAS 7 Statement of Cash Flows 5. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors Related to Standard Interpretation IAS 10 Subsequent Events Related to the Standard Interpretation 6. Standard IAS 11 Construction Contracts Regarding the Interpretation and Sampling Interpretation and examples of standard IAS 12 Income Taxes 7. Interpretation of IAS 14 IAS 16 Financial Reporting Standards Interpretation and exemplified by the Department of Assets Standard 8. Interpretation of IAS 14 IAS 16 Financial Reporting Standards Interpretation and exemplified by the Department of Assets Standard 9. Interpretation and examples of standard IAS 17 Leases Interpretation and exemplify the IAS 18 Revenue Standard 10 of IAS 19 Employee Benefits Standard to Provide Interpretation and examples Interpretation and examples of standard IAS 20 Government Grants 11. Interpretation and examples of IAS 21 The Effects of Changes in Foreign Exchange Standard Interpretation and examples of standard IAS 23 Borrowing Costs 12. Interpretation of Standard IAS 24 Related Party Disclosures IAS 27 Consolidated and Separate Financial Statements of Interpretation of Standards 13. Interpretation and examples of standard IAS 28 Investments in Associates Interpretation of Standard IAS 31 Interests in Subsidiaries to 14. Interpretation and examples of standard IAS 28 Investments in Associates
Prerequisites No the prerequisite of lesson.
Corequisite No the corequisite of lesson.
Mode of Delivery Face to Face

COURSE LEARNING OUTCOMES
1International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) and to understand the importance of development.
2Turkey Accounting Standards (TMS) Understand
3Turkey Financial Reporting Standards (TFRS) Understand

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07PO 08PO 09PO 10PO 11PO 12PO 13PO 14PO 15PO 16PO 17PO 18PO 19PO 20PO 21PO 22PO 23PO 24PO 25PO 26PO 27PO 28PO 29PO 30PO 31PO 32PO 33PO 34PO 35PO 36PO 37PO 38PO 39
LO 0015                                      
LO 0025                                      
LO 0035                                      
Sub Total15                                      
Contribution500000000000000000000000000000000000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14228
Hours for off-the-classroom study (Pre-study, practice)14228
Mid-terms11010
Final examination11212
Total Work Load

ECTS Credit of the Course





78

3
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2023-2024 Fall1YUSUF KAYA


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
MUHA 229 ACCOUNTING STANDARDS 2 + 0 1 Turkish 2023-2024 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. YUSUF KAYA ykaya@pau.edu.tr BUMYO C0201 %70
Goals Accounting Standards course; Turkey Accounting Standards / Financial Reporting Standards Turkeys objectives, its innovations, the terms and concepts of accounting standards, the scope of the standard, with the principles of this application covers topics such as international accounting standards.
Content 1. General Information on Accounting Standards (Establishment of Accounting Standards, Development and Effective Actors and Creating Methods in the Development of Standards, International Accounting Standards) 2. Interpretation and examples of IAS 1 Presentation of Financial Statements Standards 3. Interpretation and examples of standard IAS 2 Inventories 4. Interpretation and examples of standard IAS 7 Statement of Cash Flows 5. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors Related to Standard Interpretation IAS 10 Subsequent Events Related to the Standard Interpretation 6. Standard IAS 11 Construction Contracts Regarding the Interpretation and Sampling Interpretation and examples of standard IAS 12 Income Taxes 7. Interpretation of IAS 14 IAS 16 Financial Reporting Standards Interpretation and exemplified by the Department of Assets Standard 8. Interpretation of IAS 14 IAS 16 Financial Reporting Standards Interpretation and exemplified by the Department of Assets Standard 9. Interpretation and examples of standard IAS 17 Leases Interpretation and exemplify the IAS 18 Revenue Standard 10 of IAS 19 Employee Benefits Standard to Provide Interpretation and examples Interpretation and examples of standard IAS 20 Government Grants 11. Interpretation and examples of IAS 21 The Effects of Changes in Foreign Exchange Standard Interpretation and examples of standard IAS 23 Borrowing Costs 12. Interpretation of Standard IAS 24 Related Party Disclosures IAS 27 Consolidated and Separate Financial Statements of Interpretation of Standards 13. Interpretation and examples of standard IAS 28 Investments in Associates Interpretation of Standard IAS 31 Interests in Subsidiaries to 14. Interpretation and examples of standard IAS 28 Investments in Associates
Topics
WeeksTopics
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Materials
Materials are not specified.
Resources
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam60Final Exam
Midterm Exam40Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes