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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MVU 4221 ACCOUNTING STANDARDS ELECTIVE 3 0 0 3

Offered By

ACCOUNTING AND TAX APPLICATIONS

Level of Course Unit

Short Cycle Programmes (Associate's Degree)

Course Coordinator

PROFESSOR DOCTOR GÖNÜL ALKAN

Offered to

ACCOUNTING AND TAX APPLICATIONS ACCOUNTING AND TAX APPLICATIONS (Evening)

Course Objective

This course aims to introduce the basic principles and applications of Turkish Accounting and Financial Reporting Standards to students and to show the functioning of the standards in the economic environment.

Learning Outcomes of the Course Unit

1   Being able to understand the development and importance of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). 2   Being able to understand Turkish Accounting Standards (TMS). 3   Being able to understand Turkish Financial Reporting Standards (TFRS). 4   Being able to identify the differences between TMS and Turkish Tax Law. 5   Being able to prepare financial statements in accordance with TMS and TFRS.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Accounting practices in Türkiye in general, International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) 2 IAS/TMS 1 - Presentation of Financial Statements 3 IAS/TMS 7 - Statement of Cash Flows 4 IAS/TMS 2 - Inventories 5 IAS/TMS 16 - Property, Plant, and Equipment 6 IAS/TMS 38 - Intangible Assets 7 IAS/TMS 38 - Intangible Assets 8 Mid-Term Exam 9 IAS/TMS 36 - Impairment of Assets 10 IFRS/TFRS 15 - Revenue from Contracts with Customers 11 IAS/TMS 23 - Borrowing Costs 12 IAS/TMS 37 - Provisions, Contingent Liabilities, and Contingent Assets 13 IAS/TMS 39 - Financial Instruments: Recognition and Measurement 14 Case Studies 15 Case Studies

Recomended or Required Reading

Materials: Lecture notes, Presentations

Planned Learning Activities and Teaching Methods

1. Lecturing, 2. Problem solving, 3. Case studies.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FN Final 3 FCG FINAL COURSE GRADE VZ*0.40 + FN* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) VZ*0.40 + BUT* 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Learning outcomes will be assessed by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is mandatory to attend 70% of the course. For other policies and rules please refer to related regulations of Dokuz Eylül University and The Council of Higher Education.

Contact Details for the Lecturer(s)

gonul.ipek@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 2 28 Preparation for midterm exam 1 5 5 Preparation for final exam 1 8 8 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 85

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 PO.14 PO.15 PO.16 PO.17 PO.18 PO.19 PO.20 LO.1 1 1 1 1 1 LO.2 1 1 1 1 1 LO.3 1 1 1 1 1 LO.4 1 1 1 1 1 LO.5 1 1 1 1 1