COURSE UNIT TITLE

: ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
HUK 1040 ACCOUNTING ELECTIVE 2 0 0 4

Offered By

Law

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR GÖNÜL ALKAN

Offered to

Law

Course Objective

The purpose of accounting course is to examine the theoritical and technical structure of accounting within the accounting law. Furhmore, the aim is to provide the students to have information about accounting system applications at basic level and to use the accounting information of the business functions in interdisipliner studies.

Learning Outcomes of the Course Unit

1   To be able to explain the accounting information system
2   To be able to classify the accounts
3   To distinguish the accounting documentaries and books
4   To be able to record the accounting entry process activities
5   To be able to identity the financial statements

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 General information related to business, role and importance of accounting in business functions
2 Accounting information system and usage of information technologies in accounting, concept and definition of accounting, information users (internal and external users of accounting) and its area of expertise (branches of accounting)
3 Accounting profession and professional ethics, accounting law
4 General information about accounting and/or financial reporting standards
5 The Fundamental Accounting Equation, concepts of assets, liabilities and share capital, financial operations and their effects
6 General information about accounting entry tools, introducing the documentaries related to Tax Procedure Law and New Turkish Commercial Code
7 Introducing the accounting books related to Tax Procedure Law and New Turkish Commercial Code and other legal books at basic level
8 Account concept in accounting, classification and functional rules of accounts
9 General information about accounting entry process
10 A case study and / or example application at basic level related to accounting entry process
11 General information about Uniform Accounting System
12 Up-to-date developments and application information at basic level related to accounting
13 Up-to-date developments and application information at basic level related to accounting
14 Mid-term exam
15 Mid-term exam

Recomended or Required Reading

Main Resources:
1. Altuğ, O. 2000. Muhasebe & Hukuk Ilişkileri, 2. Baskı, Türkmen Kitabevi: Istanbul.
2. Atabey, N. Ata ve Parlakkaya, Raif. 2004. Muhasebede Belge Düzeni, Nobel Yayınları: Ankara.
3. Kumkale, R. 2005. Hukukçular için Muhasebe Bilgileri, AS yayınları: Ankara.
4. Genel MuhasebeI, 2012, T.C. A.Ü. Yayını: Eskişehir.
5. Genel Muhasebe II,2013, T.C.A.Ü. Yayını: Eskişehir.
5. Ticari Bilgiler ve Belgeler, T.C. A.Ü. Yayını: Eskişehir.

Other Resources:
Resources related to accounting

References:
1. Mevzuat Bilgisi Gelirler Idaresi Başkanlığı Resmi Internet Sitesi, http://www.gib.gov.tr
2. Resmi Gazete Internet Sitesi, http://www.basbakanlik.gov.tr
3. Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu Resmi Internet Sitesi http://www.kgk.gov.tr
4. TÜRMOB Resmi Internet Sitesi, http://www.turmob.org.tr

Other Materials: -

Planned Learning Activities and Teaching Methods

Lecturing
Problem solving
Case study

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTE MIDTERM EXAM
3 FCG FINAL COURSE GRADE
4 FCG FINAL COURSE GRADE roundKPU + FN,0
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) roundKPU + BUT,0


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

http://web.deu.edu.tr/hukuk/egitimogretim/lisans/basarideger.htm

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

e-posta: sebnem.yasar@deu.edu.tr, gonul.ipek@deu.edu.tr

Office Hours

It is stated according to the course programme in every semester by the course instructor (lecturer).

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 2 24
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 15 15
Preparation for final exam 1 25 25
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 90

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.11
LO.21
LO.31
LO.41
LO.511

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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