Advanced Financial Accounting (ISL603) Course Detail

Course Name	Course Code	Season	Lecture Hours	Application Hours	Lab Hours	Credit	ECTS
Advanced Financial Accounting	ISL603	Area Elective	3	0	0	3	5

Pre-requisite Course(s)
N/A

Course Language	Turkish
Course Type	Technical Elective Courses
Course Level	Ph.D.
Mode of Delivery	Face To Face
Learning and Teaching Strategies	Lecture, Discussion, Question and Answer.
Course Coordinator
Course Lecturer(s)	Prof. Dr. Ali Rıza Zafer Sayar
Course Assistants
Course Objectives	To teach nature, scope, principles and concepts of accounting, main components of the accounting system, and the operation of the system, within the framework of the Uniform Chart of Accounts and Accounting Standarts, including daily transactions, year-end adjusting and closing entries, and preparation of financial statements.
Course Learning Outcomes	The students who succeeded in this course; To learn the basic principles and concepts of accounting To know basic accounting theory and to compare with modern theories. To prepare and interpret financial statements To comprehend specialized topics in accounting To identify the difference between Uniform Accounting System and International Accounting Standards
Course Content	Accounting theory and its development, research methods in accounting, assessment function of accounting, current value accounting, accounting systems in literature, the development of accounting standards in Turkey and international accounting standards and the potential scope of accounting.

Weekly Subjects and Releated Preparation Studies

Week	Subjects	Preparation
1	Commercial Profit, Financial Profit and Applications About Financial Profit	Related Chapters of the Course Book
2	Commercial Profit, Financial Profit and Applications About Financial Profit	Related Chapters of the Course Book
3	Related Parties, Implied Share Capital, Transfer Pricing	Related Chapters of the Course Book
4	Stock Valuation and Special Operations	Kitabın İlgili Bölümleri
5	Accounting Application for Private Construction Works	Related Chapters of the Course Book
6	Accounting Practice (Over the Years) in Construction Works Made for the Name and Account of Someone else	Related Chapters of the Course Book
7	Period Separator Accounts and Recognition	Related Chapters of the Course Book
8	Midterm Exam
9	Financial Leasing and Accounting	Related Chapters of the Course Book
10	Tangible Fixed Assets and Special Operations	Related Chapters of the Course Book
11	depletable assets and amortizations	Related Chapters of the Course Book
12	Import Operations and Accounting	Related Chapters of the Course Book
13	Accounting in Export and Export Registered Deliveries	Related Chapters of the Course Book
14	Special Operations and Accounting in Foreign Currency Transactions	Related Chapters of the Course Book
15	Taxation of Temporary Tax and End of Period Tax Procedures	Related Chapters of the Course Book
16	Preparing Year-End Financial Statemements	Related Chapters of Course Book
17	General Review
18	Final Exam

Sources

Course Book	1. Genel Muhasebe,Prof. Dr. Orhan SEVİLENGÜL,Gazi Kitabevi

Evaluation System

Requirements	Number	Percentage of Grade
Attendance/Participation	-	-
Laboratory	-	-
Application	-	-
Field Work	-	-
Special Course Internship	-	-
Quizzes/Studio Critics	-	-
Homework Assignments	1	25
Presentation	-	-
Project	-	-
Report	-	-
Seminar	-	-
Midterms Exams/Midterms Jury	1	35
Final Exam/Final Jury	1	40
Toplam	3	100

Percentage of Semester Work
Percentage of Final Work	100
Total	100

Course Category

Core Courses
Major Area Courses	X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

The Relation Between Course Learning Competencies and Program Qualifications

#	Program Qualifications / Competencies	Level of Contribution
#	Program Qualifications / Competencies	1	2	3	4	5
1	1. To have the ability to present a research problem, develop hypotheses, make research designs, reach conclusions by using qualitative/quantitative methods, and make academic publications by making the necessary literature review.				X
2	2. To be aware of research ethics.	X
3	3. To contribute to the process of becoming an information society by constantly following technological, social or cultural developments in the academic and professional context.		X
4	4. To be able to look at the problems that arise in businesses both theoretically, conceptually and from the perspective of a researcher.			X
5	5. To be able to use knowledge that requires expertise in analyzing, synthesizing and evaluating new and complex ideas by comprehending the interaction between various disciplines related to the field of business.				X
6	6. To be able to produce solutions by developing new strategic approaches by thinking holistically and creatively in complex situations that are not foreseen to be encountered in applications in the field of business.			X
7	7. To be able to master the basic concepts and methods in the field of general business administration.				X
8	8. To be able to dominate the academic literature and international developments in the field of general business administration.		X
9	9. To be able to transfer information about the business area by using effective verbal, written and visual communication methods.					X
10	10. To be aware of professional ethics, environmental awareness, sustainability, social responsibility, cultural, social and universal values				X
11	11. To be able to work effectively with different disciplines or multicultural teams, to take responsibility, to make risk analysis, to keep up with change, to think critically and to use initiative in problem solving

ECTS/Workload Table

Activities	Number	Duration (Hours)	Total Workload
Course Hours (Including Exam Week: 16 x Total Hours)	16	3	48
Laboratory
Application
Special Course Internship
Field Work
Study Hours Out of Class	14	2	28
Presentation/Seminar Prepration
Project
Report
Homework Assignments	1	15	15
Quizzes/Studio Critics
Prepration of Midterm Exams/Midterm Jury	1	15	15
Prepration of Final Exams/Final Jury	1	20	20
Total Workload			126