1. THIRD CYCLE - DOCTORATE DEGREE
  2. THE GRADUATE SCHOOL OF SOCIAL SCIENCES
  3. BUSINESS MANAGEMENT DEPARTMENT
  4. 2225 Accounting and Finance
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
IMF 523FINANCIAL ACCOUNTING AND INTERNATIONAL ACCOUNTING STANDARDS3 + 01st Semester7,5

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

COURSE'S CONTRIBUTION TO PROGRAM
PO 01PO 02PO 03PO 04PO 05PO 06PO 07
LO 001       
LO 002       
LO 003       
LO 004       
Sub Total       
Contribution0000000

ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION
ActivitiesQuantityDuration (Hour)Total Work Load (Hour)
Course Duration (14 weeks/theoric+practical)14342
Hours for off-the-classroom study (Pre-study, practice)14456
Assignments31545
Mid-terms11212
Final examination12020
Presentation / Seminar Preparation21020
Total Work Load

ECTS Credit of the Course





195

7,5
COURSE DETAILS
 Select Year   


 Course TermNoInstructors
Details 2019-2020 Fall1MEHMET UTKU


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Course Details
Course Code Course Title L+P Hour Course Code Language Of Instruction Course Semester
IMF 523 FINANCIAL ACCOUNTING AND INTERNATIONAL ACCOUNTING STANDARDS 3 + 0 1 Turkish 2019-2020 Fall
Course Coordinator  E-Mail  Phone Number  Course Location Attendance
Assoc. Prof. Dr. MEHMET UTKU mutku@pau.edu.tr İİBF A0120 %
Goals 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
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.
Topics
Materials
Materials are not specified.
Resources
Course Assessment
Assesment MethodsPercentage (%)Assesment Methods Title
Final Exam50Final Exam
Midterm Exam50Midterm Exam
L+P: Lecture and Practice
PQ: Program Learning Outcomes
LO: Course Learning Outcomes