Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Fall Semester | ||||
| Level of Course | 3rd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | BUSINESS MANAGEMENT (PHD) | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | ŞÜKRAN GÜNGÖR TANÇ (sgungor@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | AHMET TANÇ, ŞÜKRAN GÜNGÖR TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| This course, in accounting traditional and modern approaches to identify, national and international standards and various accounting issues in determining the conceptual framework to recognize, accounting theoretical history of discussing the financial statements, prepare and explanations necessary to determine, in Turkey uniform accounting system and other system out of existing systems difference in accounting practices and reporting systems to evaluate and assess the future is. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Define traditional and contemporary issues in accounting |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-2 The candidate will learn the different perspectives about numerous theories, models and paradigms that have developed in business fields such as management and organization, organizational behavior, marketing, finance, accounting, human resources, production management, quantitative methods, and the candidate can gain knowledge and skills to evaluate, interpret and criticize scientific studies and researches,which are presented in various scientific meetings, in these fields. |
Examination |
| LO-2 | Recognize the framework of national and international accounting standard-setting and various accounting issues |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-2 The candidate will learn the different perspectives about numerous theories, models and paradigms that have developed in business fields such as management and organization, organizational behavior, marketing, finance, accounting, human resources, production management, quantitative methods, and the candidate can gain knowledge and skills to evaluate, interpret and criticize scientific studies and researches,which are presented in various scientific meetings, in these fields. |
Examination |
| LO-3 | Discuss the history of accounting theory |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-2 The candidate will learn the different perspectives about numerous theories, models and paradigms that have developed in business fields such as management and organization, organizational behavior, marketing, finance, accounting, human resources, production management, quantitative methods, and the candidate can gain knowledge and skills to evaluate, interpret and criticize scientific studies and researches,which are presented in various scientific meetings, in these fields. |
Examination |
| LO-4 | Evaluate the uniform accounting system of Turkey and how it differs from other systems |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-2 The candidate will learn the different perspectives about numerous theories, models and paradigms that have developed in business fields such as management and organization, organizational behavior, marketing, finance, accounting, human resources, production management, quantitative methods, and the candidate can gain knowledge and skills to evaluate, interpret and criticize scientific studies and researches,which are presented in various scientific meetings, in these fields. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| n this course, traditional and modern approaches to be defined in accounting, accounting theory and will discuss the history of the uniform accounting system in Turkey and this system differs from other existing systems will be evaluated. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Historical evolution of accounting | Lecturing |
| 2 | Evolution of accounting concepts concepts vs principles | Lecturing |
| 3 | Users of financial information and information needs | Lecturing |
| 4 | Relationship between accounting standards and tax laws | Lecturing |
| 5 | Accounting valuation | Lecturing |
| 6 | Definition of profit Difference between revenues and expenses or increase in market value | Lecturing |
| 7 | Financial statements | Lecturing |
| 8 | mid-term exam | |
| 9 | Cash Flow statement and historical evolution | Lecturing |
| 10 | Achieving flawless financial statement footnotes | Lecturing |
| 11 | IFRS and its repercussions for Turkey | Lecturing |
| 12 | Standard setting bodies | Lecturing |
| 13 | Future of accounting concepts and principles | Lecturing |
| 14 | Evaluation of profit vs risk | Lecturing |
| 15 | Review | Lecturing, discussion |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Accounting Theory, 5.Ed., Ahmed Riahi-Belkaoui, Thomson Learning, 2004 Accounting Theory, 6.Ed., H.I.Wolk, J.L.Dodd, M.G.Teamey, Thomson, South Western, 2004 | |
| Required Course instruments and materials | ||
| Projection apparatus, Articles and IFAC International Financial Reporting Standards | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 2 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 2 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 5 | 12 | 60 |
| b) Search in internet/Library | 3 | 10 | 30 |
| c) Performance Project | 3 | 4 | 12 |
| d) Prepare a workshop/Presentation/Report | 3 | 1 | 3 |
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 5 | 3 | 15 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 4 | 4 | 16 |
| final exam | 2 | 1 | 2 |
| 0 | |||
| 0 | |||
| Total work load; | 182 | ||