Ders Adı Kodu Yarıyıl T+U Saat Kredi AKTS
Fınancıal Accountıng EIS 503 0 3 + 0 3 7
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi YUKSEK_LISANS
Dersin Türü Zorunlu
Dersin Koordinatörü Doç.Dr. RECEP YILMAZ
Dersi Verenler Doç.Dr. RECEP YILMAZ,
Dersin Yardımcıları Res.Asst. Şuayyip Doğuş Demiric
Dersin Kategorisi Alanına Uygun Temel Öğretim
Dersin Amacı The objective of this course is to give general information on advanced financial accounting; company reports, leasing – buying decisions, consolidated financial statements etc.
Dersin İçeriği In this course these subjects will be taught, preparing of basic financial statements, modern problems about financial statements, modern financial accounting approachs.
# Ders Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 Comprehends the basic structure of Financial Accounting and become an expert on financial statements Lecture, Question-Answer, Discussion, Testing, Oral Exam,
2 Analyzes current issues about financial reporting and knows the accounting methods about investments between Firms Lecture, Question-Answer, Testing, Oral Exam,
3 Comprehends the consolidated statements and become an expert on preparing consolidated statements. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Oral Exam, Homework,
4 Comprehends the issue of changes in price levels and apply inflation accounting. Lecture, Question-Answer, Drilland Practice, Testing, Oral Exam, Homework,
5 Performs analysis of financial statements. Lecture, Drilland Practice, Self Study, Testing, Homework,
6 Comprehends the issue of Net Working Capital and Cash Flow problems and prepare the related statements. Lecture, Question-Answer, Discussion, Testing, Oral Exam,
Hafta Ders Konuları Ön Hazırlık
1 Basic financial statements’ analysis
2 Basic financial statements’ analysis
3 Presantation of uniform accounting plan
4 Modern problems concern with company reports
5 Modern problems concern with company reports
6 Leasing-buying decisions
7 Accounting methods for intercompany investments
8 Accounting methods for intercompany investments
9 Midterm exam
10 Consolidated financial statements
11 Inflation accounting
12 Inflation accounting
13 Analysis of financial statements
14 Evaluating of establisments
Kaynaklar
Ders Notu
Ders Kaynakları
Sıra Program Çıktıları Katkı Düzeyi
1 2 3 4 5
1 Demonstrate understanding of the business fundamentals and the business functions including economics, finance, marketing, accounting and management.
2 Evaluate an organization’s strategic direction and organizational integration.
3 Identify and evaluate the logic, validity, and relevance of data and/or information.
4 Make informed and feasible conclusions and recommendations.
5 Write business documents that are clear, concise and logical.
6 Developing effective and understandable verbal communication skills
7 To develop suggestions for the sustainability of organizations and social responsibility studies.
8 Analyzing ethical conflicts and producing effective solutions.
9 Formulate strong approaches to lead others according to their individual leadership styles
10 To be able to interact effectively in teams.
Değerlendirme Sistemi
Yarıyıl Çalışmaları Katkı Oranı
1. Ödev 20
1. Ara Sınav 80
Toplam 100
1. Final 60
1. Yıl İçinin Başarıya 40
Toplam 100
AKTS - İş Yükü Etkinlik Sayı Süre (Saat) Toplam İş Yükü (Saat)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 20 20
Assignment 2 20 40
Final examination 1 20 20
Toplam İş Yükü 176
Toplam İş Yükü / 25 (Saat) 7,04
Dersin AKTS Kredisi 7