COURSE UNIT TITLE

: THEORATICAL AND TECHNIQUE STRUCTURE OF ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IMH 7055 THEORATICAL AND TECHNIQUE STRUCTURE OF ACCOUNTING COMPULSORY 3 0 0 6

Offered By

Accounting Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR AHMET ERDAL ÖZKOL

Offered to

Accounting Non-Thesis (Evening)

Course Objective

The historical development of accounting, the emergence of economic and political conjuncture and records in medieval Europe, the emergence of double-entry bookkeeping technique, the logic of debt-creditor as a result of personalization of accounts and the emergence of accounting equation, accounting theories and the examination of the accounting science environment.

Learning Outcomes of the Course Unit

1   To be able to understand the economic and political environment of the historical beginning of the concept of accounting in the Middle Ages,
2   Understanding the necessity of double-entry bookkeeping technique in the face of the need for account and registration,
3   Understanding the emergence of debit-credit logic and accounting basic equation with the personalization of accounts,
4   Understanding of accounting theories,
5   To be able to examine the accounting science environment.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 History of Economic Thought
2 Accounting and Religions' Perspective on Accounting in Ancient Times
3 Economic and Political Conjuncture and Its Effect on Bookkeeping in Medieval Europe
4 Double-Entry Bookkeeping Technique in Accounting in Reply to Account and Recording Needs
5 Debit-Credit Logic and Accounting Fundamental Equation by Personification of Accounts
6 Environment of Accounting Science
7 Accounting Theory and Practice Today and Tomorrow
8 Institutional Structure of Accounting
9 An Evaluation of the Accounting Theory Literature in Türkiye in the Framework of the International Development of Accounting Theory
10 Measurement in the Scope of Normative Accounting Theories
11 A Conceptual Study on the Development of Positive Accounting Theory
12 The Theoretical and Institutional Perspectives of the Development Cycle of Accounting
13 General Communique on Accounting System Aplication in Türkiye(Uniform Chart of Accounts)
14 TFRS Conceptual Framework

Recomended or Required Reading

Main resources:

1- ATABEY Ata, YILMAZ Baki, YILMAZ Halenur; Ortaçağ Avrupa sında Iktisadi ve Siyasi Tarih Çerçevesinde Muhasebe Ihtiyacı ve Çift Taraflı Tekniği: Lisans ve Lisans üstü Öğrenciler Için Rehber ; Muhasebe ve Finans tarihi Araştırmaları Dergisi, Temmuz, 2018(15).
2- Yayınlayan: VURAL Gülistan; Muhasebenin Kuramsal Temelleri ; 20.09.2018.
3- CEMALCILAR Özgül, ÖNCÜ Saime; Muhasebenin Kuramsal Yapısı ; TC Anadolu Üniversitesi Yayınları, IIBF Yayınları, No:150; Anadolu Üniversitesi, Eskişehir, 1999ç

Subsidiary resources: Examination of domestic and foreign articles and communiques related to the course subject.

References: Making use of the websites of companies in different sectors.

Other course materials: -

Planned Learning Activities and Teaching Methods

Theoretical explanations and applied problem and example solutions related to the course and students' field research.

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


Further Notes About Assessment Methods

None

Assessment Criteria

In addition to the midterm and final exams, students are evaluated with the presentation and report they prepared on the scientific research topic they prepared during the semester.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

D.E.U. FEAS, Department of Business Administration, Accounting and Finance
e-posta: erdal.ozkol@deu.edu.tr ozkolerdal@gmail.com
Telefon: (0 232) 301 06 11

Office Hours

Each semester is determined by the lecturer according to the curriculum.

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 15 15
Preparation for final exam 1 16 16
Preparing assignments 1 15 15
Preparing presentations 1 15 15
Midterm 1 4 4
Final 1 4 4
TOTAL WORKLOAD (hours) 153

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

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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