Information Package / Course Catalogue
Fundemental Inflation Accounting
Course Code: ISL420
Course Type: Area Elective
Couse Group: First Cycle (Bachelor's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

1- Predicting the negative effects of inflation on managements. 2-Applying the reflection of inflation effect to accounting knowledge and financial tables. 3-Recognizing the methods used in removing the effects of inflation. 4-Comprehending accounting standards related to inflation accounting. 5-Explaining application examples related to inflation accounting in our country.

Course Content

definition of inflation accounting, the effects of inflation on accounting and models of accounting models that reduce its effects, the effects of inflation on balance sheets, the effects of inflation on the income statement, accounting standards for inflation accounting and CMB decleration, inflation accounting models, comparison of inflation accounting model, application of inflation accounting in Turkey, Application examples and solutions of inflation accounting.

Name of Lecturer(s)
Learning Outcomes
1.Explains the impact of inflation on accounting.
2.Defines the concept of time value of money.
3.Applies price adjustment processes.
4.Performs revaluation of tangible fixed assets.
5.Analyzes legal regulations regarding inflation accounting.
6.Interprets its effects on financial statements.
Recommended or Required Reading
1.AKDOĞAN, Nalan, Enflasyon Muhasebesi; Kuramsal Yaklaşımlar ve Türkiye Uygulaması
Weekly Detailed Course Contents
Week 1 - Theoretical
The Concept of Inflation
Week 2 - Theoretical
Definition of Inflation Accounting
Week 3 - Theoretical
Effects of Inflation on Accounting and Business
Week 4 - Theoretical
Effect of inflation on the Financial Statements
Week 5 - Theoretical
Models of Inflation Accounting
Week 6 - Theoretical
Legal Regulation about the Inflation Accounting in Turkey
Week 7 - Theoretical
Legal Regulation about the Inflation Accounting in Turkey
Week 8 - Theoretical
Models of Inflation Accounting
Week 9 - Theoretical
Models of Inflation Accounting
Week 10 - Theoretical
Implementation of Inflation Accounting in Turkey
Week 11 - Theoretical
Implementation of Inflation Accounting in Turkey
Week 12 - Theoretical
Implementation of Inflation Accounting in Turkey
Week 13 - Theoretical
Examples and Solutions about Implementation of Inflation Accounting
Week 14 - Theoretical
Examples and Solutions about Implementation of Inflation Accounting
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination123124
Final Examination130131
TOTAL WORKLOAD (hours)125
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
4
4
4
2
3
2
2
3
2
2
OÇ-2
4
4
3
2
3
2
2
2
2
2
OÇ-3
4
4
4
3
4
2
2
3
2
2
OÇ-4
4
4
4
3
4
2
2
3
2
2
OÇ-5
4
4
4
3
4
3
3
4
2
3
OÇ-6
4
4
4
3
5
3
3
4
2
3
Adnan Menderes University - Information Package / Course Catalogue
2026