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THIRD CYCLE - DOCTORATE DEGREE
THE GRADUATE SCHOOL OF SOCIAL SCIENCES
BUSINESS MANAGEMENT DEPARTMENT
2226 ACCOUNTING AND FINANCE
Course Information
Course Learning Outcomes
Course's Contribution To Program
ECTS Workload
Course Details
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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
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
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
PO 01
PO 02
PO 03
PO 04
PO 05
PO 06
PO 07
LO 001
LO 002
LO 003
LO 004
Sub Total
Contribution
0
0
0
0
0
0
0
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
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Home Page
About University
Name And Address
Acedemic Authorities
General Discription
Academic Calendar
General Admission Requirements
Recognition of Prior Learning
General Registration Procedures
ECTS Credit Allocation
Academic Guidance
Information For Students
Cost Of Living
Accommodation
Meals
Medical Facilities
Facilities for Special Needs Students
Insurance
Financial Support for Students
Student Affairs
Learning Facilities
International Programs
Language Courses
Internships
Sports Facilities and Leisure Activities
Student Associations
Practical Information for Mobile Students
Degree Programmes