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| BMUP206 | Accounting Control | 2+1+0 | ECTS:3 | | Year / Semester | Spring Semester | | Level of Course | Short Cycle | | Status | Compulsory | | Department | DEPARTMENT of ECONOMICS and ADMINISTRATIVE PROGRAMS
| | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 2 hours of lectures and 1 hour of practicals per week | | Lecturer | -- | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The course aims to provide the students with a general knowledge on accounting control . Especially Concepts of revision and control, principle features of revision, goals, types, rules and regulations on which techniques of revision is constructed upon, reviser as an occupation, independent audit as an occupation in the world, and in Turkey, faults and frauds, internal control, basic principles and standards regulating accounting applications, investigating the accounts, closing accounts. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | 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), LO : Learning Outcome | | |
| Concepts of revision and controlPrinciple features of revision, goals, types, rules and regulations on which techniques of revision is constructed uponReviser as an occupationIndependent audit as an occupation in the world, and in TurkeyFaults and fraudsInternal controlBasic principles and standards regulating accounting applicationsInvestigating the accountsClosing accounts. |
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