| School/Faculty/Institute | Faculty of Economics, Administrative and Social Sciences | ||||
| Course Code | ACCT 331 | ||||
| Course Title in English | Turkish Accounting System | ||||
| Course Title in Turkish | Türk Muhasebe Sistemi | ||||
| Language of Instruction | EN | ||||
| Type of Course | Flipped Classroom | ||||
| Level of Course | Advanced | ||||
| Semester | Spring | ||||
| Contact Hours per Week |
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| Estimated Student Workload | 134 hours per semester | ||||
| Number of Credits | 5 ECTS | ||||
| Grading Mode | Standard Letter Grade | ||||
| Pre-requisites |
ACCT 201 - Financial Accounting |
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| Co-requisites | None | ||||
| Expected Prior Knowledge | Accounting | ||||
| 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 Learning Outcomes and CompetencesUpon successful completion of the course, the learner is expected to be able to:1) act according to the Turkish Accounting Standards (TMS) 2) compare TMS with the International Accounting Standards 3) prepare financial records in line with the standards 4) prepare financial reports according to the standards. |
| Program Learning Outcomes/Course Learning Outcomes | 1 | 2 | 3 | 4 |
|---|---|---|---|---|
| 1) Thorough knowledge of the major concepts, theoretical perspectives, empirical findings, and historical trends in psychology. | ||||
| 2) Understanding of and ability to apply essential research methods in psychology, including research design, data analysis, and data interpretation. | ||||
| 3) Competence to use critical and creative thinking, skeptical inquiry and a scientific approach to solving problems related to behavior and mental processes. | ||||
| 4) Understanding and ability to apply psychological principles, skills and values in personal, social, and organizational contexts. | ||||
| 5) Ability to weigh evidence, to tolerate ambiguity, and to reflect other values that underpin psychology as a discipline. | ||||
| 6) Internalization and dissemination of professional ethical standards. | ||||
| 7) Demonstration of competence in information technologies, and the ability to use computer and other technologies for purposes related to the pursuit of knowledge in psychology and the broader social sciences. | ||||
| 8) Skills to communicate the knowledge of psychological science effectively, in a variety of formats, in both Turkish and in English (in English, at least CEFR B2 level). | ||||
| 9) Recognition, understanding, and respect for the complexity of sociocultural and international diversity. | ||||
| 10) Recognition for the need for, and the skills to pursue, lifelong learning, inquiry, and self-improvement. | ||||
| 11) Ability to formulate critical hypotheses based on psychological theory and literature, and design studies to test those hypotheses. | ||||
| 12) Ability to acquire knowledge independently, and to plan one’s own learning. | ||||
| 13) Demonstration of advanced competence in the clarity and composition of written work and presentations. |
| N None | S Supportive | H Highly Related |
| Program Outcomes and Competences | Level | Assessed by | |
| 1) | Thorough knowledge of the major concepts, theoretical perspectives, empirical findings, and historical trends in psychology. | N | |
| 2) | Understanding of and ability to apply essential research methods in psychology, including research design, data analysis, and data interpretation. | N | |
| 3) | Competence to use critical and creative thinking, skeptical inquiry and a scientific approach to solving problems related to behavior and mental processes. | H | Exam,HW,Participation |
| 4) | Understanding and ability to apply psychological principles, skills and values in personal, social, and organizational contexts. | N | |
| 5) | Ability to weigh evidence, to tolerate ambiguity, and to reflect other values that underpin psychology as a discipline. | N | |
| 6) | Internalization and dissemination of professional ethical standards. | N | |
| 7) | Demonstration of competence in information technologies, and the ability to use computer and other technologies for purposes related to the pursuit of knowledge in psychology and the broader social sciences. | N | |
| 8) | Skills to communicate the knowledge of psychological science effectively, in a variety of formats, in both Turkish and in English (in English, at least CEFR B2 level). | N | |
| 9) | Recognition, understanding, and respect for the complexity of sociocultural and international diversity. | S | Participation |
| 10) | Recognition for the need for, and the skills to pursue, lifelong learning, inquiry, and self-improvement. | S | HW,Participation |
| 11) | Ability to formulate critical hypotheses based on psychological theory and literature, and design studies to test those hypotheses. | N | |
| 12) | Ability to acquire knowledge independently, and to plan one’s own learning. | S | Exam,HW |
| 13) | Demonstration of advanced competence in the clarity and composition of written work and presentations. | H | Exam,HW |
| Prepared by and Date | ÖZNUR AKMAN , May 2023 |
| Course Coordinator | CEYHAN MUTLU |
| Semester | Spring |
| Name of Instructor | Öğr. Gör. ÖZNUR AKMAN |
| Week | Subject |
| 1) | Introduction to Turkish Accounting System, |
| 2) | Accounting Principles and Practices |
| 3) | The Accounting Cycle, Completion of the Accounting Cycle |
| 4) | Accounting For a Merchandisers |
| 5) | 1. Mid-term exam |
| 6) | Cash and Internal Control |
| 7) | Receivables |
| 8) | Long-Term Operational Assets |
| 9) | Current Liabilities and Payroll |
| 10) | 2. Mid-term Exam |
| 11) | Long-Term Liabilities |
| 12) | Stockholders' Equity, Earnings and Dividends |
| 13) | Statement of Cash Flows |
| 14) | Financial Statement Analysis |
| 15) | Final Examination Period |
| 16) | Final Examination Period |
| 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 | None | |||||||||||||||
| Laboratory Work | None | |||||||||||||||
| Computer Use | Personal Notebook | |||||||||||||||
| Other Activities | None | |||||||||||||||
| Assessment Methods |
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| Course Administration |
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 exam you need to submit a legitimate doctor’s report explicitly stating that your excuse prevents you from taking the exam in line with university regulations. Academic dishonesty and plagiarism will be subject to the YÖK disciplinary regulation. |
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| Activity | No/Weeks | Hours | Calculation | ||||
| No/Weeks per Semester | Preparing for the Activity | Spent in the Activity Itself | Completing the Activity Requirements | ||||
| Course Hours | 14 | 2 | 3 | 2 | 98 | ||
| Project | 1 | 12 | 2 | 14 | |||
| Midterm(s) | 2 | 9 | 2 | 22 | |||
| Total Workload | 134 | ||||||
| Total Workload/25 | 5.4 | ||||||
| ECTS | 5 | ||||||