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| ISL5430 | New Fin.Instr. and Account. Applicat. | 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: | | To analysis current accounting applications for financial transactions such as derivatives, leasing and factoring and converge them with International Accounting Standards. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | Get comprehensive information about risk management and derivatives
| 1,2,8 | 1,3, | | PO - 2 : | Analysis special issues in derivatives accounting principles.
| 1,2,8 | | | PO - 3 : | Adapt general accepted accounting principles to derivatives accounting transactions
| 1,2,8 | | | PO - 4 : | Converge derivatives accounting principles with International Accounting Standards.
| 1,2,8 | | | PO - 5 : | Understand and implement the financial leasing accounting principles. | 1,2,8 | | | 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 | | |
| Erivatives and Accounting Applications, Financial Leasing and Accounting Applications, Factoring and Accounting Applications. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Introduction: Definition and scope of new financial instruments
| | | Week 2 | Examinations of uniform chart of Accounts.
| | | Week 3 | Financial leasing transactions
| | | Week 4 | Accounting for financial leasing transactions
| | | Week 5 | Derivatives Markets: Definitions and historical developments
| | | Week 6 | Swap transactions
| | | Week 7 | Accounting for swap transactions
| | | Week 8 | Option transactions
| | | Week 9 | Mid-term exam | | | Week 10 | Accounting for option transactions
| | | Week 11 | Futures and forwards transactions
| | | Week 12 | Accounting for Futures transactions,homeworks
| | | Week 13 | Accounting for forwards transactions
| | | Week 14 | Factoring transactions
| | | Week 15 | Accounting for factoring transactions
| | | Week 16 | End-of-term exam | | | |
| 1 | Demir, V.2015; TFRS/UFRS Kapsamında Finansal Araçlar, Nobel Yayınları, İstanbul. | | | |
| 1 | Parlakkaya, R. 2003, Finansal Türev Ürünler İle Mali Risk Yönetimi ve Muhasebe Uygulamaları, Nobel Yayın Dağıtım, Ankara. | | | 2 | Örten, R., Örten İ., (2002),Türev Piyasa İşlemleri ve Muhasebeleştirilmesi, Gazi Kitabevi, Ankara. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2021 | 2 | 30 | | Homework/Assignment/Term-paper | 12 | 12/2021 | 1 | 20 | | End-of-term exam | 16 | 01/2022 | 3 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Laboratuar çalışması | 0 | 0 | 0 | | Uygulama | 0 | 1 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 3 | 3 | 9 | | Kısa sınav | 0 | 0 | 0 | | Diğer 1 | 0 | 0 | 0 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 9 |
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