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| ISL5014 | Turkish Accounting and Financial Reporting Standards | 3+0+0 | ECTS:7.5 | | Year / Semester | Fall Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS ADMINISTRATION | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Abdülkadir PEHLİVAN | | Co-Lecturer | | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The aim of this course is to introduce the basic concepts of accounting standards published by the Public Oversight Accounting and Auditing Standards Authority (KGK), the application process of the standards and the financial statements created according to these standards. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | comprehend the concept of fair value. | 2,5 | 1,3,5, | | PO - 2 : | grasp the content of the conceptual framework. | 2,5,10 | 1,2,3,5, | | PO - 3 : | comprehend the accounting and financial reporting standards published by KGK. | 1,2 | 1,3,5, | | PO - 4 : | prepare financial statements in accordance with the standards published by the KGK. | 3,4 | 3,5, | | PO - 5 : | Comprehend the difference between accounting profit and financial profit. | 2,5,10 | 1,2, | | PO - 6 : | ecord the tax effect of temporary differences. | 1,2,3 | 1,5, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| Conceptual Framework for Financial Reporting, Fair Value and Valuation Measures, accounting standards published by KGK |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Conceptual Framework for Financial Reporting | | | Week 2 | Fair Value Measurement | | | Week 3 | Stocks | | | Week 4 | Income Taxes | | | Week 5 | Investment Properties | | | Week 6 | Tangible Fixed Assets | | | Week 7 | Revaluation Model and Cost Model | | | Week 8 | Intangible Assets | | | Week 9 | Midterm Exam | | | Week 10 | Impairment of Assets | | | Week 11 | Effects of Currency Change and Borrowing Costs | | | Week 12 | Financial Instruments | | | Week 13 | Financial Instruments | | | Week 14 | Non-current Assets Held for Sale | | | Week 15 | Revenues | | | Week 16 | Final Exam | | | |
| 1 | Pehlivan, A. ve Gerekan, B. 2020; Türkiye Muhasebe ve Finansal Raporlama Standartlarına Göre Değerleme, Celepler Matbaacılık Yayın ve Dağıtım, Trabzon. | | | |
| 1 | Kaval, H., Örten, R. ve Karapınar, A. 2021; Türkiye Muhasebe ve Finansal Raporlama Standartları Uygulama ve Yorumları, Gazi Kitabevi, Ankara. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 8 | 24/11/2021 | 60 | 30 | | Quiz | 11 | 23/12/2021 | 40 | 20 | | End-of-term exam | 16 | 19/01/2022 | 120 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 3 | 14 | 42 | | Arasınav için hazırlık | 4 | 7 | 28 | | Arasınav | 1 | 1 | 1 | | Uygulama | 5 | 10 | 50 | | Ödev | 4 | 5 | 20 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 4 | 10 | 40 | | Dönem sonu sınavı | 1 | 1 | 1 | | Total work load | | | 225 |
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