ECON. AND ADM. SCIENCE
BUSINESS
Course Name   ACCOUNTING STANDARTS
Semester Course Code Theoretical / Practice time ECTS
5 0603553 3 / 0 5
Course Degree Bachelor's degree
Course Language Turkish
Format of Delivery: Face to Face
Course Coordinator Prof. Dr. Naim Ata ATABEY
Coordinator e-mail natabey secuk.edu.tr
Instructors
Prof. Dr. Naim Ata ATABEY
Asistant Instructors
Course Objectives To give the knowledge about the the aims, process and practices about the accounting standarts.
Basic Sciences Engineering Scinces Social Sciences Educational Sciences Artistic sciences Medical Science Agricultural sciences
15 0 85 0 0 0 0
Course Learning Methods and Techniquies
Lectures occur face to face in a class by giving examples.
Week Course Content Resource
1 Development process of accounting standards and related organizations. -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
2 Introduction to international accounting standards. -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
3 Conceptual framework -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
4 IAS/IFRS 1 Presentation of financial statements -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
5 IAS/IFRS-7 Cash flow statement -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
6 IAS/TFRS-2 Inventories -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
7 Samples
8 Midterm
9 IAS/IFRS-16 Fixed assets -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
10 IAS/IFRS-36 Impairment of assets -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
11 IAS/IFRS-18 Revenue -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
12 IAS/IFRS-23 Borrowing costs -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
13 IAS/IFRS-39 Financial instruments: Recognition and measurement -Örten R., Kaval H. ve Karapınar A. (2012). Türkiye Muhasebe - Finansal Raporlama Standartları, Uygulama ve Yorumları (6. Baskı). Ankara: Gazi Kitabevi.
14 Samples
15 Repeating courses and samples
Assesment Criteria   Mid-term exam Final exam
  Quantity Percentage Quantity Percentage  
Term Studies : - - - -
Attendance / Participation : - - - -
Practical Exam : - - - -
Special Course Exam : - - - -
Quiz : - - - -
Homework : - - - -
Presentations and Seminars : - - - -
Projects : - - - -
Workshop / Laboratory Applications : - - - -
Case studies : - - - -
Field Studies : - - - -
Clinical Studies : - - - -
Other Studies : - - - -
Mid-term exam   1 40 - -
Final exam   - - 1 60
ECTS WORK LOAD TABLE   Number Duration
Course Duration : 14 3
Classroom Work Time : 28 3
Presentations and Seminars : - -
Course Internship : - -
Workshop / Laboratory Applications : - -
Field Studies : - -
Case studies : - -
Projects : - -
Homework : 5 4
Quiz : - -
Mid-term exam : 1 2
Final Exam : 1 2
ECTS 5
No COURSE LEARNING OUTCOMES CONTRIBUTION
D.Ö.Ç. 1 Defining the general concepts of accounting standarts.
D.Ö.Ç. 2 Comprehending the accounting standarts.
D.Ö.Ç. 3 Using the ed standarts in the applications.
D.Ö.Ç. 4 Understanding the creation and importance of standarts.
* 1: Zayıf - 2: Orta - 3: İyi - 4: Çok İyi
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