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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
ACCOUNTING STANDARDS MUP 312 3 2 + 0 2 3
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Önlisans
Dersin Türü SECMELI
Dersin Koordinatörü Dr.Öğr.Üyesi NERMİN AKYEL
Dersi Verenler Öğr. Gör. MÜKREMİN UZER
Dersin Yardımcıları
Dersin Kategorisi
Dersin Amacı

This course is intended to provide information about the application of the innovations brought by Turkey Accounting Standard.

Dersin İçeriği

Published by the Public Oversight Authority (Kamu Gözxetim Kurumu), Turkey complies with International Accounting Standards Accounting Standards (TMS) will be included.

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - To have knowledge about the structure and approaches of TAS 1 - 2 - A - C -
2 - IFRS´ye uygun finansal raporlama yapabilme 1 - 2 - 4 - A - C -
3 - To make accounting records in accordance with TAS 1 - 2 - 4 - A - C -
4 - To be able to make valuation and record in accordance with TAS 1 - 2 - 4 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 Accounting Information System and Accounting Standards Recommended books
3 The process of formation of standards and conceptual framework Books containing relevant accounting standards
4 TAS 1: Preparation and Presentation of Financial Statements Books containing relevant accounting standards
5 TAS 7: Cash Flow Statements Books containing relevant accounting standards
6 TAS 2: Inventories Books containing relevant accounting standards
7 TFRS 15: Revenue from Customer Contracts Books containing relevant accounting standards
8 TAS 28: Investments in Associates and Joint Ventures Books containing relevant accounting standards
2 General Information about TMS and BOBİ FRS Books containing relevant accounting standards
9 Midterm An overview
10 TAS 16 Property, Plant and Equipment Books containing relevant accounting standards
11 TAS 23 Borrowing Costs Books containing relevant accounting standards
12 TAS 37: Provisions, Contingent Liabilities and Contingent Assets Books containing relevant accounting standards
13 TAS 38: Intangible Assets Books containing relevant accounting standards
14 TAS 12: Income Taxes Books containing relevant accounting standards

Kaynaklar

Ders Notu

TMS/TAS's issued by KGK

Ders Kaynakları

www.kgk.gov.tr ??(TMS/TAS's)

Related textbooks


Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 50
PerformansGoreviSeminer 1 20
KisaSinav 1 15
KisaSinav 2 15
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(Saat) Toplam İş yükü(Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 2 32
Hours for off-the-classroom study (Pre-study, practice) 14 1 14
Mid-terms 1 15 15
Quiz 1 5 5
Performance Task (Seminar) 1 20 20
Toplam İş Yükü 86
Toplam İş Yükü /25(s) 3.44
Dersin AKTS Kredisi 3.44
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