Information Package / Course Catalogue
Accounting Theory
Course Code: İŞLE611
Course Type: Area Elective
Couse Group: Third Cycle (Doctorate Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 3
Prt.: 0
Credit: 3
Lab: 0
ECTS: 5
Objectives of the Course

Their accounting practices and accounting concepts and principles to teach the way of reflection

Course Content

The basic concepts of accounting and accounting principles, balance sheet and income statement for each account, these accounts work the same way, and the effects on the basic concepts and principles

Name of Lecturer(s)
Learning Outcomes
1.Uniform Chart of Accounts and financial regulatory issues, and knowledge of Turkish Tax System,
2.To establish the relationship between theory and practice of accounting,
3.Accounting practices and policies based on the principles of the method used during the learning,
4.
5.
Recommended or Required Reading
1.Akdoğan Nalan, Sevilengül Orhan, Tek Düzen Muhasebe Sistemi Uygulaması, Gazi Kitabevi, Ankara, 2007.
2.Cemalcılar Özgül, Saime Önce, Muhasebenin Kuramsal Yapısı, Eskişehir, 1999.
3.TMSK, Türkiye Muhasebe Standartları, Ankara, 2011.
Weekly Detailed Course Contents
Week 1 - Theoretical
Historical Development of Accounting and Accounting Literature
Week 2 - Theoretical
Development of Accounting in Turkey
Week 3 - Theoretical
Types of Accounting Concepts and
Week 4 - Theoretical
The legislation that gives direction to the application of accounting
Week 5 - Theoretical
Emergence of Accounting Standards and Studies
Week 6 - Theoretical
Interim Financial Reporting
Week 7 - Theoretical
Changes in Accounting Estimates and Errors
Week 8 - Theoretical
Changes in Accounting Estimates and Errors
Week 9 - Theoretical
Segment Reporting of Financial Reports
Week 10 - Theoretical
Investments in associates
Week 11 - Theoretical
Effects of Changes in Exchange Rate
Week 12 - Theoretical
Standard for Impairment of Assets
Week 13 - Theoretical
Financial Reporting Standards in Turkey
Week 14 - Theoretical
Current Issues
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%30
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Midterm Examination125126
Final Examination130131
TOTAL WORKLOAD (hours)127
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
2
3
4
3
3
2
5
2
2
2
OÇ-2
3
3
4
5
3
4
3
2
1
2
OÇ-3
2
1
4
2
2
4
4
2
2
2
OÇ-4
4
3
3
3
2
2
3
3
3
3
OÇ-5
3
3
3
3
3
3
4
3
3
3
Adnan Menderes University - Information Package / Course Catalogue