Course Name Code Semester T+U Hours Credit ECTS
Adli Muhasebe ISL 472 8 2 + 0 2 5
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level Bachelor's Degree
Course Type Optional
Course Coordinator Dr.Öğr.Üyesi NERMİN AKYEL
Course Lecturers
Course Assistants
Course Category Field Proper Education
Course Objective

The need for the introduction of forensic accountability, which is a professional activity that is required for the application of financial events to business problems, the disclosure of applications and relationships in legal context, and the settlement of judicial matters before or during the trial proceedings.

Course Content

The concepts of this lesson; forensic accounting, the need for forensic accounting types, the concepts of error, fraud and irregularity will be discussed in detail.

# Course Learning Outcomes Teaching Methods Assessment Methods
1 Lecture, Question-Answer, Discussion, Testing, Homework,
2 Lecture, Question-Answer, Discussion, Testing, Homework,
3 Lecture, Question-Answer, Discussion, Testing, Homework,
4 Lecture, Question-Answer, Discussion, Testing, Homework,
5 Lecture, Question-Answer, Discussion, Testing, Homework,
6 Lecture, Question-Answer, Discussion, Testing, Homework,
Week Course Topics Preliminary Preparation
1 Business, business ethics and business culture, Accounting profession, the importance of accounting information Relevant Sections of Recommended Resources
2 The need for accounting scandals, professional specialization, audit and internal control, accounting-legal relations, forensic sciences and forensic sciences Relevant Sections of Recommended Resources
3 Error, irregularity and fraud concepts and types in accounting Relevant Sections of Recommended Resources
4 Financial statements and fraudulent practices Relevant Sections of Recommended Resources
5 The need for forensic accounting and forensic accounting, forensic accounting applications in the world and the development in Turkey Relevant Sections of Recommended Resources
6 Fields of interest for forensic accountants Relevant Sections of Recommended Resources
7 Types of forensic accounting, litigation support, expert witness and fraud supervisor Relevant Sections of Recommended Resources
8 Forensic accounting research techniques Relevant Sections of Recommended Resources
9 MIDTERM
10 Cheating risk, trick triangle, and red flags (cheating markers) Relevant Sections of Recommended Resources
11 The emergence and development of the forensic accounting profession Relevant Sections of Recommended Resources
12 Organization of forensic accounting profession, working conditions and future Relevant Sections of Recommended Resources
13 Examination and evaluation of financial statements in legal processes Relevant Sections of Recommended Resources
14 Infrastructure components of forensic accounting and general evaluation Relevant Sections of Recommended Resources
Resources
Course Notes
Course Resources

- Nermin Akyel Adli Muhasebeciliğin Altyapı Bileşenleri ve Türkiye Penceresinden İncelenmesi, (SAÜ- Yayınlanmamış Doktora Tezi (2009)

- Arzu Meriç, Adli Muhasebe, Detay Yayıncılık (2016)

- Selçuk Gülten, İlyas Kocaer, Adli Muhasebe Uygulamaları, Ankara Ofset (2011) 

- Nejat Bozkurt, İşletmelerde Kara Delik : Hile (2009)

Order Program Outcomes Level of Contribution
1 2 3 4 5
1 Gains the required knowledge in production, marketing, management , accounting and finance. X
2 Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. X
3 Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. X
4 Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. X
5 Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. X
6 Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. X
7 Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance.
8 Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively . X
9 Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance.
10 Can use necessary information systems in tasks of production, marketing, management, accounting and finance. X
11 Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. X
12 Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. X
13 Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance. X
14 Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance. X
16 X
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 50
1. Kısa Sınav 10
2. Kısa Sınav 10
1. Ödev 30
Total 100
1. Yıl İçinin Başarıya 50
1. Final 50
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 2 32
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 12 12
Quiz 2 10 20
Final examination 1 20 20
Total Workload 132
Total Workload / 25 (Hours) 5.28
dersAKTSKredisi 5