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Course Description Course Name : Accounting Standards Course Code : EMG32 731 Course Type : Compulsory Level of Course : Second Cycle Year of Study : 1 Course Semester : Fall (16 Weeks) ECTS : 6 Name of Lecturer(s) : Asst.Prof.Dr. M.ÜNSAL MEMİŞ Learning Outcomes of the Course : To have ability of preparetion the financial statements which are acceptable for Accounting and Financial Reporting Standards. Mode of Delivery : Distant Prerequisites and Co-Prerequisites : None Recommended Optional Programme Components : None. Aim(s) of Course : To preparation and evaluation of the financial statements which are acceptable for Accounting and Financial Reporting Standards published into force by Turkish Accounting Standards Board. Course Contents : Standardization of accounting, basic information about the process of harmonization, standardization of accounting work in the world and in Turkey. Language of Instruction : Turkish Work Place : To be Announced   Course Outline /Schedule (Weekly) Planned Learning Activities Week Subject Student's Preliminary Work Learning Activities and Teaching Methods 1 Explanation of the scope of the course, the importance of accounting standards, its necessity and formation Reading material related to the topic Expression, discussion and the solutions of the questions 2 TAS1: Presentation of Financial Statements Reading material related to the topic Expression, discussion and the solutions of the questions 3 TAS 2: Inventories Reading material related to the topic Expression, discussion and the solutions of the questions 4 TAS 16: Intangible Fixed Assets Reading material related to the topic Expression, discussion and the solutions of the questions 5 TAS 17: Leases Reading material related to the topic Expression, discussion and the solutions of the questions 6 TAS 18 Revenue Reading material related to the topic Expression, discussion and the solutions of the questions 7 TAS 23 : Borrowing Costs Reading material related to the topic Expression, discussion and the solutions of the questions 8 Mid-Term Exam Exam Preparation Measuring and evaluation 9 TAS 28 : Investments in Associates Reading material related to the topic Expression, discussion and the solutions of the questions 10 TAS 37 : Provisions, Contingent Liabilities and Contingent Assets Reading material related to the topic Expression, discussion and the solutions of the questions 11 TAS 38 : Intangible Assets Reading material related to the topic Expression, discussion and the solutions of the questions 12 TAS 7 : Statement of Cash Flows Reading material related to the topic Expression, discussion and the solutions of the questions 13 TAS R&D Reading material related to the topic Expression, discussion and the solutions of the questions 14 IAS 24: Related Party Disclosures Reading material related to the topic Expression, discussion and the solutions of the questions 15 General evaluation of the other Accounting Standards Reading material related to the topic Expression, discussion and the solutions of the questions 16/17 Final Exam Exam Preparation Measuring and evaluation   Required Course Resources Resource Type Resource Name Recommended Course Material(s)   Uluslararası Finansal Raporlama Standartları ile Uyumlu TMS, Türkiye Muhasebe Standartları Kurulu. Required Course Material(s)  Books and articles related to the topic.   Assessment Methods and Assessment Criteria Semester/Year Assessments Number Contribution Percentage     Mid-term Exams (Written, Oral, etc.) 1 60     Homeworks/Projects/Others 0 40 Total 100 Rate of Semester/Year Assessments to Success 40   Final Assessments 100 Rate of Final Assessments to Success 60 Total 100   Contribution of the Course to Key Learning Outcomes # Key Learning Outcome Contribution* 1 Using the basic techniques of financial analysis to achieving the best result. 3 2 Combining the application of the methods of business management and accounting methods. 4 3 Research on the science of accounting, to form the basis for the decision-making process. 5 4 An understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. 5 5 Listing and description of the basic theoretical models of existing accounting and new systems in literature and remark the intended use of these; explain of each model and / or system of the weak and strong aspects. 4 6 The ability to identify, research and analyze accounting, auditing and tax issues. 4 7 The explanation of how to interpret the results obtained from the application of the models in the accounting discipline. 5 8 An understanding of the legal and ethical issues faced by the accounting profession. 5 9 To provide leadership as an individual and / or team and take responsibility in fulfilling the necessary work to actively manage the accounting process. 4 10 In recognition of the need for lifelong learning and continuous self-renewal tracking the latest developments in the field of accounting. 5 11 A new field of accounting, use of different sources under the rules of the academic, synthesize the information obtained and present effectively. 4 12 The ability to communicate orally and in writing. 5 13 Practices and methods of inquiry, if he considers it necessary to develop and implement new ways of working. 4 * Contribution levels are between 0 (not) and 5 (maximum).   Student Workload - ECTS Works Number Time (Hour) Total Workload (Hour) Course Related Works     Class Time (Exam weeks are excluded) 14 3 42     Out of Class Study (Preliminary Work, Practice) 14 7 98 Assesment Related Works     Homeworks, Projects, Others 0 0 0     Mid-term Exams (Written, Oral, etc.) 1 1 1     Final Exam 1 1 1 Total Workload: 142 Total Workload / 25 (h): 5.68 ECTS Credit: 6