Ders Bilgileri
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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 |
Doç. Dr. NERMİN AKYEL |
| Dersi Verenler | |
| 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 | 2 - 1 - | C - A - |
| 2 - IFRS´ye uygun finansal raporlama yapabilme | 4 - 2 - 1 - | C - A - |
| 3 - To make accounting records in accordance with TAS | 4 - 2 - 1 - | C - A - |
| 4 - To be able to make valuation and record in accordance with TAS | 1 - 4 - 2 - | C - A - |
| Öğretim Yöntemleri: | 2:Question-Answer 1:Lecture 4:Drilland Practice |
| Ölçme Yöntemleri: | C:Homework A:Testing |
Ders Akışı
| Hafta | Konular | ÖnHazırlık |
|---|---|---|
| 1 | Accounting Information System and Accounting Standards | Recommended books |
| 2 | General Information about TMS and BOBİ FRS | Books containing relevant accounting standards |
| 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 |
| 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 |
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Dersin Program Çıktılarına Katkısı
| No | Program Öğrenme Çıktıları | KatkıDüzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
Değerlendirme Sistemi
| YARIYIL İÇİ ÇALIŞMALARI | SIRA | KATKI YÜZDESİ |
|---|---|---|
| Odev | 1 | 10 |
| AraSinav | 1 | 60 |
| 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 |
| Assignment | 1 | 20 | 20 |
| Performance Task (Seminar) | 0 | 0 | 0 |
| Toplam İş Yükü | 86 | ||
| Toplam İş Yükü /25(s) | 3.44 | ||
| Dersin AKTS Kredisi | 3.44 |