İşletme
Lisans	Programın Süresi: 4	Kredi Sayısı: 240	TYYÇ: 6. Düzey	QF-EHEA: 1. Düzey	EQF: 6. Düzey

Ders Genel Tanıtım Bilgileri

School/Faculty/Institute

Faculty of Econ., Admin. and Social Sciences

Course Code

ACCT 331

Course Title in English

Turkish Accounting System

Course Title in Turkish

Türk Muhasebe Sistemi

Language of Instruction

Type of Course

Flipped Classroom

Level of Course

Advanced

Semester

Bahar

Contact Hours per Week

Lecture: 3

Recitation:

Lab:

Other:

Estimated Student Workload

134 hours per semester

Number of Credits

5 ECTS

Grading Mode

Standard Letter Grade

Pre-requisites

ACCT 201 - Financial Accounting

Expected Prior Knowledge

Accounting

Co-requisites

None

Registration Restrictions

Only Undergraduate Students

Overall Educational Objective

To learn to understand accounting management according to Turkish Accounting Standards.

Course Description

The aim of this course is to examine the Turkish Accounting Standards (TMS) in detail and to provide detailed information about the preparation, reporting and supervision of financial records in line with these standards.

Course Description in Turkish

Bu dersin amacı, Türk Muhasebe Standartlarının (TMS) detaylı olarak incelenmesidir. Kurumların bu standart lar doğrultusunda mali kayıtlarının hazırlanması, raporlanması ve denetimi konularında detaylı bilgi vermektir.

Course Learning Outcomes and Competences

Upon successful completion of the course, the learner is expected to be able to:
1)
2)
3)
4)

Program Learning Outcomes/Course Learning Outcomes	1	2	3	4
1) Has a broad foundation and intellectual awareness with exposure to mathematics, history, economics, and social sciences
2) Demonstrates knowledge and skills in different functional areas of business (accounting, finance, operations, marketing, strategy, and organization) and an understanding of their interactions within various industry sectors
3) Applies theoretical knowledge as well as creative, analytical, and critical thinking to manage complex technical or professional activities or projects
4) Exhibits an understanding of global, environmental, economic, legal, and regulatory contexts for business sustainability
5) Demonstrates individual and professional ethical behavior and social responsibility
6) Demonstrates responsiveness to ethnic, cultural, and gender diversity values and issues
7) Uses written and spoken English effectively (at least CEFR B2 level) to communicate information, ideas, problems, and solutions
8) Demonstrates skills in data and information acquisition, analysis, interpretation, and reporting
9) Displays computer proficiency to support problem solving and decision-making
10) Demonstrates teamwork, leadership, and entrepreneurial skills
11) Displays learning skills necessary for further study with a high degree of autonomy

Relation to Program Outcomes and Competences

N None	S Supportive	H Highly Related

	Program Outcomes and Competences	Level	Assessed by
1)	Has a broad foundation and intellectual awareness with exposure to mathematics, history, economics, and social sciences	S	Participation
2)	Demonstrates knowledge and skills in different functional areas of business (accounting, finance, operations, marketing, strategy, and organization) and an understanding of their interactions within various industry sectors	H	Exam
3)	Applies theoretical knowledge as well as creative, analytical, and critical thinking to manage complex technical or professional activities or projects	H	Exam
4)	Exhibits an understanding of global, environmental, economic, legal, and regulatory contexts for business sustainability	S	Participation
5)	Demonstrates individual and professional ethical behavior and social responsibility	S	Participation
6)	Demonstrates responsiveness to ethnic, cultural, and gender diversity values and issues	S	Participation
7)	Uses written and spoken English effectively (at least CEFR B2 level) to communicate information, ideas, problems, and solutions	S	Participation
8)	Demonstrates skills in data and information acquisition, analysis, interpretation, and reporting	H	Exam
9)	Displays computer proficiency to support problem solving and decision-making	N
10)	Demonstrates teamwork, leadership, and entrepreneurial skills	N
11)	Displays learning skills necessary for further study with a high degree of autonomy	N

Prepared by and Date	ÖZNUR AKMAN , May 2023
Course Coordinator	CEYHAN MUTLU
Semester	Bahar
Name of Instructor	Öğr. Gör. ÖZNUR AKMAN

Course Contents

Hafta	Konu
1)
2)
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
13)
14)
15)
16)

Required/Recommended Readings

Nuhoğlu, İrem (2014), Principles of Accounting, Boğaziçi Üniversitesi Döner Sermaye, İstanbul. ISBN: 9789755182988.

Teaching Methods

Lecture (flipped classroom), quiz, participation, exam

Homework and Projects

Laboratory Work

None

Computer Use

Personal Notebook

Other Activities

None

Assessment Methods

Assessment Tools	Count	Weight
Devam	1	% 20
Projeler	1	% 40
Ara Sınavlar	2	% 40
TOTAL		% 100

Course Administration

akmanoz@mef.edu.tr

Students are always free and encouraged to give feedback and ask questions about the course via e-mail to instructor (akmanoz@mef.edu.tr). The instructor may act as facilitator for class/group discussions and observe how each student contributes / adds value to the discussed topic. The topic may either cover previous material or assigned new material from videos and book chapters. Homework, if assigned, must be submitted on time and in the requested format. Late submission will not be accepted. Quizzes may or may not be announced and can be cumulative in terms of coverage or may cover material from the upcoming topic only. This is a flipped course where each student is expected to read assigned material and watch videos in advance, follow class and Blackboard, and actively participate. If you are sick on the day of the mid-term you need to submit a legitimate doctor’s report in accordance with MEF University regulations explicitly stating that your excuse prevents you from taking the exam. This legitimate report should be submitted to the FEASS Faculty Secretary within 3 working days following the missed exam. Academic dishonesty and plagiarism will be subject to the YÖK disciplinary regulation.

ECTS Student Workload Estimation

Activity	No/Weeks	Hours			Calculation
	No/Weeks per Semester	Preparing for the Activity	Spent in the Activity Itself	Completing the Activity Requirements
Ders Saati	14	2	3	2	98
Proje	1	12	2		14
Ara Sınavlar	2	9	2		22
Total Workload					134
Total Workload/25					5.4
ECTS					5