COURSE UNIT TITLE

: THEORETICAL AND TECHNIQUE STRUCTURE OF ACCOUNTING FINANCE

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 5001 THEORETICAL AND TECHNIQUE STRUCTURE OF ACCOUNTING FINANCE COMPULSORY 3 0 0 6

Offered By

Accounting

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR FATMA TEKTÜFEKÇI

Offered to

Accounting

Course Objective

The aim of this lecture, which is th most essential one in the accounting programme of business department, is making up the theoretical structure by semtinizing the accounting science and theory and then building the technical direction of accounting on the theoretical structure. In this context, the purpose is to integrate the theoretical and technical structure of accounting with up-to-date developments and information parallel to applications.

Learning Outcomes of the Course Unit

1   To be able to semtinize the accounting theory
2   To reinforce the accounting information by absorbing in a theoretical and technical way
3   To associate the accounting theories and applications
4   To be able to have the talent of using the accounting theory and technique in an advanced level
5   To be able to develop various application examples related to accounting
6   To be able to follow up the change and developments related to accounting

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction and Course Description
2 General information about accounting and accounting theory
3 Accounting information system and its interaction with the other functions of business, the relationship of accounting with other sciences
4 Accounting theories, aspects related to accounting, the historical development process of accounting etc. and other basic information related to theoretical structure
5 Accounting entry process and application example related to process
6 Basic information related to the theory of Uniform Accounting Systems, Balance Sheet Accounts Asset Accounts Current Assets account group
7 The account groups of Marketable Securities in Current Assets and Financial Fixed Assets in Non-Current Assets
8 The account groups of Trade Receivables and Other Receivables in Current and Non-Current Assets, Income Statement accounts and account groups of Gross Sales, Sales Discounts and Cost of Sales
9 Account groups of Stocks in Current Assets, Other Fixed Assets in Non-Current Assets and accounts related to stocks
10 Account groups Tangible Fixed Assets, Intangible Fixed Assets in Non-Current Assets and Assets Subject to Depretion in Non-Current Assets and the other account grups in Current and Non-Current Assets
11 All account groups in Short-Term Liabilities
12 All account groups in Long-Term Liabilities
13 All account groups in Shareholders' Equity
14 Income Statement Accounts, Cost Accounts and their applications within the period, Free Accounts, Contingencies and Commitments (Memo (Temporary) Accounts)

Recomended or Required Reading

Ana kaynak:
Akdoğan, N. ve Aydın, H.1987. Muhasebe Teorileri, Gazi Üniversitesi Yayın No:98, Ankara Üniversitesi Basımevi: Ankara.
Akdoğan, N. 2008. Türkiye Muhasebe Standartları ile Uyumlu Tekdüzen Muhasebe Sistemi Uygulaması, Yenilenmiş ve Genişletilmiş 13. Baskı, Gazi Kitabevi: Ankara.
Hiçşaşmaz, M. Muhasebenin Teorisi ve Teknik Yapısı, Ankara Iktisadi ve Ticari Ilimler Akademisi Yayını:20, Ankara.
Yardımcı kaynaklar:
Otar, I. Risale-i Felekiyye, Formül Matbaası, Istanbul.
Ders konusuna ve içeriğine uygun ilgili yeni baskı tüm muhasebe kitapları.
Referanslar: Ders konusuyla ilgili yerli ve yabancı makaleler.
Diğer ders materyalleri: Temel mevzuat bilgisi ve ilgili internet sitelerinden yararlanma.

Planned Learning Activities and Teaching Methods

Theorical Lecturing
Problem Solving
Case Study

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 * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


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

Further Notes About Assessment Methods

Success point is stated by calculating the 30% of the midterm exam, 30% of the preparing assignments and presentations and 40% of the final exam.

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dokuz Eylul University Faculty of Economics and Administrative Sciences
e-mal: f.tektufekci@deu.edu.tr
phone: (0232) 301 05 87

Office Hours

It is stated accourding to the course programme in every semester by the course instructor.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation for final exam 1 25 25
Preparing assignments 13 1 13
Preparing presentations 13 1 13
Preparation for midterm exam 1 20 20
Preparations before/after weekly lectures 14 3 42
Midterm 1 2 2
Final 1 3 3
TOTAL WORKLOAD (hours) 160

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13
LO.11
LO.21
LO.31
LO.41
LO.51
LO.61

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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