| 1 |
The sectors and sizes of the enterprises, the books that are held to meet the information needs and needs according to their legal structures, the financial statements derived from the books
Unilateral accounting / double-sided accounting scheme and their outputs,
Books kept according to Turkish legislation, documents used, financial statements issued
Financial Information / Non-Financial Information / Social Responsibility Reporting, Integrated Reporting |
Non-compulsory and non-compulsory books to be kept from tax law and commercial law books,
Alpaslan Peker, Modern Management Accounting Book Production / Accrual / Collection-Based Accounting, Learning
Obtaining information about the reporting of non-financial information and social responsibility accounting from different articles, |
| 2 |
Asymmetric Information Theory, Arrangements to fill the symmetric information gap. An overview of financial reporting models used by different institutions in money and capital markets. Examining the financial statements of the Bank and Insurance Companies and Mutual Funds, Additional or special financial statements and footnotes they provide. |
Taking a sample of a company from banks, public companies, mutual funds and insurances, reviewing their financial statements and making them examined in the course |
| 3 |
Single Sided / Two-Sided Registration System (Cameralistic Accounting (Government Accounting) Commercial Accounting, Accounting of Non-Commercial Organizations) Fund Accounts,
Production Based, Accrual Based, Collection Based Accounting Systems |
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| 4 |
An overview of accounting systems known in the world. The accounting systems used in the world and Turkey, an overview of the development of accounting in Turkey.
Turkey Accounting / Financial Reporting Standards Investigation in general,
General Review of Financial Reporting Standards
Significant differences |
Obtaining general information from both public institutions and public institutions |
| 5 |
Feature by Accounting Standards Investigation account of what happened in Turkey
Financial Instruments Accounting,
Classification of Financial Instruments, Recognition in initial acquisitions, recognition in subsequent periods,
Impairment of assets, valuation with amortization, valuation with fair value
Recognition in Profit / Loss, Recognition in Equity.
Subject of Protection Accounting |
Trade Receivables and Debts, valuation of securities in general ledger will be learned and recalled in advance. |
| 6 |
According to Property in Turkey Accounting Standards Investigation account of what happened:
Accounting of tangible / intangible fixed assets in the first acquisition,
Principles of depreciation of them
The principles of valuation with the revaluation model / cost value at the end of the period
Special Conditions for Intangible Assets (R & D Expenditures) Distinction of purchased / self-generated intangible assets |
According to the legislation of Turkey tangible and intangible assets and the accounting thereof bride Proceeding
Studying goodwill and accounting |
| 7 |
According to Property in Turkey Accounting Standards Investigation account of what happened:
Investment Property
Real Estate for Sale and Non-Disposal Assets
Examination of the stopped activities standard |
The above standards should be reviewed from the UPS pages,
To study the parts of the book with related subjects |
| 8 |
According to Property in Turkey Accounting Standards Investigation account of what happened:
Taxes on Profit, Deferred Tax Liability / Liability
Continuous Differences / Temporary Differences;
Justification for the recognition of deferred taxes in equity / profit loss |
Working with the relevant sections from the book |
| 9 |
Midterm Exam |
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| 10 |
According to Property in Turkey Accounting Standards Investigation account of what happened:
Provisions, Contingent Assets Contingent Liabilities Standard,
Examining the Situations Causing Discrimination
Sampling and Reporting of Contingent Assets
Condition and Reporting of Obligations |
to study the relevant sections of the book from the book,
Review of the explanations on this subject in any audit report |
| 11 |
According to Property in Turkey Accounting Standards Investigation account of what happened:
Employee Benefits Standard
Short Term Benefits to Employees
Employee Benefits After Working Period
Employee Benefits
Employee Benefits After Termination of Employment |
Studying the related section of the book |
| 12 |
According to Property in Turkey Accounting Standards Investigation account of what happened:
Revenue Standard:
Segmentation for the learning of the quality of revenue and the principles of recognition
Accounting of Yellow Business
Maturity differences and additional transaction income |
The Public Oversight Authority website will be reviewed on the basis of the standard.
Recognition according to the completion of the work in accordance with the Tax Law will be remembered |
| 13 |
According to Property in Turkey Accounting Standards Investigation account of what happened:
Consolidated Financial Statements
Obligation to regulate these tables and determination of enterprises to be consolidated
Consolidation of capital accounts
Consolidation in the merger period, consolidation in later periods
Consolidation of Debts and Receivables
Consolidation of mutual purchases and sales
Differences between SME Reporting and TMS / TFRS |
Business related publications will be reviewed.
Related sections of the book will be examined |
| 14 |
According to Property in Turkey Accounting Standards Investigation account of what happened:
Accounting Policies, Changes in Accounting Estimates and Errors Standard
Characteristics that are generally taken into account when creating accounting policies and policies
Changes in Accounting Estimates
Correction and reporting of errors |
Working with the relevant sections from the book |
| 15 |
According to Property in Turkey Accounting Standards Investigation account of what happened:
Accounting of Foreign Currency Transactions
Double-entry registration in banks
Year-end valuation of foreign payables and receivables
The method of converting the financial statements in foreign currency into Turkish Lira
Converting financial statements prepared in TL into another currency |
Study related parts of the book |
| 16 |
Final Exam |
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