PAÜ .:. Eğitim Öğretim Bilgi Sistemi

COURSE INFORMATION

Course Code	Course Title	L+P Hour	Semester	ECTS
IMF 523	FINANCIAL ACCOUNTING AND INTERNATIONAL ACCOUNTING STANDARDS	3 + 0	1st Semester	6

COURSE DESCRIPTION

Course Level	Master's Degree
Course Type	Elective
Course Objective	Function of Accounting, basic accounting principles, account and journal entry concepts, balance sheet equation, and journal entries of transactions are examined. In addition, IAS / IFRS to introduce, teach a comparison with the Turkish tax legislation
Course Content	In this course, the preparation of basic financial reports, financial reports related to the problems of contemporary, modern approach to financial accounting issues will be discussed. In adition in this course are examined the international accounting / financial reporting standards (IFRS), taking into account the Turkish Tax Laws and other regulations.
Prerequisites	No the prerequisite of lesson.
Corequisite	No the corequisite of lesson.
Mode of Delivery	Face to Face

COURSE LEARNING OUTCOMES

1	Basic principles of the preparation of financial reports
2	Understanding of issues relating to the information produced by the present financial reports
3	Çağdaş finansal muhasebe yaklaşımlarının ortaya konması hedeflenmektedir
4	Recognizes the International Accounting Standards.

COURSE'S CONTRIBUTION TO PROGRAM

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION

Activities	Quantity	Duration (Hour)	Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)	14	3	42
Hours for off-the-classroom study (Pre-study, practice)	14	4	56
Assignments	6	5	30
Mid-terms	1	13	13
Final examination	1	15	15
Total Work Load ECTS Credit of the Course			156 6

COURSE DETAILS

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L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes

Prospective Student