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| ISL5220 | Accounting History | 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 | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | -- | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | This course aims to give information regarding the historical developments of accounting science and its applications. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | List the historical developments of accounting science and its applications. | 1,2,8 | 1, | | PO - 2 : | Explain the origins of the problems arising during the development process of accounting and its applications. | 1,2,8 | 1, | | PO - 3 : | Determine the origins of existing problems in administrative accounting systems. | 1,2,8 | 1, | | PO - 4 : | Divide accounting history into periods and illustrate the differences between history books written during these periods with the help of figures. | 1,2,8 | 1, | | PO - 5 : | Present an evaluation of the general picture of administrative accounting in Turkish states. | 1,2,8 | 1, | | 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 | | |
| Administrative Accounting Systems, Administrative Accounting in Turkish States , Accounting During the Republic, Accounting in the Ottoman Era, Accounting History of Turkish States Until the Nineteenth Century, Developments in Accounting in Europe and Russia During the Nineteenth Century, Accounting Doctrine Books in theTwentieth Century, Accounting and Socialism. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Basic concepts and definitions (accounting and accounting history) | | | Week 2 | The history of accounting in the Turkish states ; up to the establishment of the Ottoman Empire | | | Week 3 | The history of accounting in the Turkish states; up to the establishment of the Ottoman Empire, continue | | | Week 4 | The history of accounting in the Turkish states ; up to the establishment of the Ottoman Empire, continue | | | Week 5 | The history of accounting in the Turkish states; from establishment of the Ottoman Empire to the Tanzimat reforms | | | Week 6 | The history of accounting in the Turkish states; from establishment of the Ottoman Empire to the Tanzimat reforms, continue | | | Week 7 | The history of accounting in the Turkish states; from establishment of the Ottoman Empire to the Tanzimat reforms, continue | | | Week 8 | The history of accounting in the Turkish states; from the Tanzimat reforms to the establishment of the Republic of Turkey | | | Week 9 | Mid-term exam | | | Week 10 | The history of accounting in the Turkish states; from the Tanzimat reforms to the establishment of the Republic of Turkey, continue | | | Week 11 | The history of accounting in the Turkish states; from the Tanzimat reforms to the establishment of the Republic of Turkey, continue | | | Week 12 | The history of accounting in the Turkish states; period of the Republic of Turkey | | | Week 13 | The history of accounting in the Turkish states; period of the Republic of Turkey, continue | | | Week 14 | The history of accounting in the Turkish states; period of the Republic of Turkey, continue | | | Week 15 | The history of accounting in the Turkish states; period of the Republic of Turkey, continue | | | Week 16 | End-of-term exam | | | |
| 1 | Güvemli, O. 2001, Türk Devletleri Muhasebe Tarihi, Cilt: 1,2,3,4, İstanbul | | | |
| 1 | Güvemli, O. 1994, Luca PACIOLI ve Muhasebenin 500. Yılı, İstanbul.
| | | 2 | Barkan, Ö. L. 1979, İstanbul Saraylarında Muhasebe Belgeleri, İstanbul
| | | 3 | Brown, R. 2003, History Accounting, Accountants , Newyork. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2021 | 2 | 30 | | Quiz | 12 | 12/2021 | 1 | 20 | | End-of-term exam | 16 | 01/2021 | 2 | 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 | 8 | 14 | 112 | | Arasınav için hazırlık | 12 | 2 | 24 | | Arasınav | 2 | 1 | 2 | | Ödev | 3 | 2 | 6 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 12 | 3 | 36 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 225 |
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