Information Package / Course Catalogue
| Business Administration | |||||
| Bachelor | Length of the Programme: 4 | Number of Credits: 240 | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF: Level 6 |
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 | EN | ||||
| Type of Course | Flipped Classroom | ||||
| Level of Course | Advanced | ||||
| Semester | Spring | ||||
| Contact Hours per Week |
|
||||
| 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 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) 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 | Spring |
| Name of Instructor | Öğr. Gör. ÖZNUR AKMAN |
Course Contents
| 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 | ||||||||||||||||
| Laboratory Work | None | |||||||||||||||
| Computer Use | Personal Notebook | |||||||||||||||
| Other Activities | None | |||||||||||||||
| Assessment Methods |
|
|||||||||||||||
| 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 | ||||
| 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 | ||||||