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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IMH 7054 FINANCIAL INFORMATION MANIPULATION COMPULSORY 3 0 0 5

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR NILGÜN KUTAY

Offered to

Accounting Non-Thesis (Evening)

Course Objective

To study the effects of creative accounting practices on financial reporting process

Learning Outcomes of the Course Unit

1   Being able to classify financial tables 2   Being able to categorize the types of financial manipulation 3   Being able to summarize the aims of financial manipulation 4   Being able to realizze the risk assestment of financial manipulation on national 5   Being abel to summarize legal sanctions of financial manipulation 6   Being able to make up the imprtance of financial manipulation as a matter of

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 The description of financial reporting systems in enterprises 2 The general information about the financial tables according to international financial reporting standarts 3 The presentation of techniques of financial analysis 4 The interpretation and analysis of financial tables 5 The explanation of the types of financial manipulation 6 General information about the extent of information based financial manipulation 7 The classification of creative accounting practices 8 Earnings Management 9 Big bath technique 10 The classification of aggressive accounting practices 11 The studies about investigating the financial information manipulation 12 Legal arrangements about the financial manipulation 13 Presentation of the term papers 14 Conclusion and Evaluation

Recomended or Required Reading

Akdoğan Nalan,Finansal Tablolar ve Mali Analiz Teknikleri

Planned Learning Activities and Teaching Methods

Solving problems,discussion of case studies, lecturing

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 STT TERM WORK (SEMESTER) 3 FIN FINAL EXAM 4 FCG FINAL COURSE GRADE MTE * 0.20 + STT* 0.40 + FIN* 0.40 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Exam and homework

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

nilgun.kutay@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparations before/after weekly lectures 14 3 42 Preparation for midterm exam 1 20 20 Preparation for final exam 1 10 10 Preparing assignments 1 10 10 Final 1 3 3 Midterm 1 2 2 TOTAL WORKLOAD (hours) 129

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 PO.13 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1 LO.6 1