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| ISL3002 | TURKISH ACCOUNTING STANDARDS | 3+0+0 | ECTS:4 | | Year / Semester | Spring Semester | | Level of Course | First Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Engin DİNÇ | | Co-Lecturer | ASSOC. PROF. DR. Bilal GEREKAN | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The objectives of the course are to: -develop knowledge and understanding of students about Turkish Accounting Standards -prepare for further academic study in accounting and related areas -enable to pursue a professional accountancy qualification. |
| Learning Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | LO - 1 : | understand the basic concepts of financial accounting | 2,7 | 1, | | LO - 2 : | interpreting and recording financial events | 2,7 | 1, | | LO - 3 : | prepare financial statements under alternative accounting standards | 2,7 | 1, | | LO - 4 : | can discuss accounting standards | 2,7 | 1, | | LO - 5 : | can read and interpret financial statements | 2,7 | 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), LO : Learning Outcome | | |
| Valuation in Turkish Accounting and Financial Reporting Standards, Financial Instruments, Income Taxes, Inventories, Revenue, Non-current assets Held for Sale, Tangible Assets (Property, Plant and Equipment), Investment Property, Intangible Assets, Borrowing Costs |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Valuation in Turkish Accounting and Financial Reporting Standards | | | Week 2 | Objectives of Financial Reporting and Qualitative Characteristics | | | Week 3 | Valuation of Financial Instruments | | | Week 4 | Impairment of Financial Instruments | | | Week 5 | Income Taxes - The differences between taxable income and accounting profit | | | Week 6 | Inventories | | | Week 7 | Coverage and Valuation of Revenue | | | Week 8 | Valuation of Non-current Assets Held for Sale | | | Week 9 | Mid-term exam | | | Week 10 | Valuation of Tangible Assets (Property, Plant and Equipment) | | | Week 11 | Depreciation of Tangible Assets | | | Week 12 | Valuation of Investment Property | | | Week 13 | Valuation of Intangible Assets | | | Week 14 | Borrowing Costs | | | Week 15 | Exercises | | | Week 16 | End-of-term exam | | | |
| 1 | Çankaya F. ve Engin DİNÇ, 2015, TMS/TFRS uyumlu Finansal Muhasebe 1, Çelepler Matbaası.Trabzon | | | |
| 1 | Özerhan, Y. ve Yanık, S. 2012; Açıklamalı ve Örnek Uygulamalı TMS/TFRS, TÜRMOB Yayınları, No: 427. | | | 2 | Akdoğan, N. ve Sevilengül, O. 2007; Türkiye Muhasebe Standartları İle Uyumlu Tekdüzen Muhasebe Sis-temi Uygulaması, İSMMMO Yayınları, Yayın No: 83, İstanbul. | | | 3 | KGK, Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standartları, 2017. | | | 4 | Dinç, E ve Fikret ÇANKAYA,2015 TMS/TFRS uyumlu Finansal Muhasebe II, Celepler Matbaası, TRabzon | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 04/2023 | | 50 | | End-of-term exam | 16 | 06/2023 | | 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 | 2 | 10 | 20 | | Arasınav için hazırlık | 6 | 2 | 12 | | Arasınav | 2 | 1 | 2 | | Uygulama | 1 | 14 | 14 | | Dönem sonu sınavı için hazırlık | 14 | 2 | 28 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 120 |
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