Nevşehir Hacı Bektaş Veli University Course Catalogue

Information Of Programmes

VOCATIONAL SCHOOL OF NEVŞEHİR / MUH215 - ACCOUNTING AND TAX PRACTICES

Code: MUH215 Course Title: ACCOUNTING STANDARDS Theoretical+Practice: 2+0 ECTS: 3
Year/Semester of Study 2 / Fall Semester
Level of Course Short Cycle Degree Programme
Type of Course Optional
Department ACCOUNTING AND TAX PRACTICES
Pre-requisities and Co-requisites None
Mode of Delivery Face to Face
Teaching Period 14 Weeks
Name of Lecturer MEHMET ALİ PARLAK (maliparlak@nevsehir.edu.tr)
Name of Lecturer(s) MEHMET ALİ PARLAK,
Language of Instruction Turkish
Work Placement(s) None
Objectives of the Course
International accounting standards and Turkey, the aim is to gain the necessary knowledge and skills in the development and applications.

Learning Outcomes PO MME
The students who succeeded in this course:
LO-1 Can complete the general concepts related to accounting standards. PO-1 Be aware of basic principles of accounting and professional ethical values, and have the responsibility of being qualified member in the profession.
 		Examination
LO-2 Can comprehend accounting standards. PO-5 Follow the regulations related to the profession and have the fundamental notion of law.
 		Examination
LO-3 Can use the selected accounting standards in applications. PO-6 The importance of accounting for business, scope, basic accounting concepts, theoretical information about the enterprises' financial statements and financial ratio and provides ownership and be able to use this information.
 		Examination
PO: Programme Outcomes
MME:Method of measurement & Evaluation

Course Contents
To give information about formation of accounting standards, historical development process, reasons of need and to arrange financial statements according to TAS.
Weekly Course Content
Week Subject Learning Activities and Teaching Methods
1 The process of development of accounting standards Lecture, Question and Answer
2 Importance of accounting standards Lecture, Question and Answer
3 Conceptual frame Lecture, Question and Answer
4 IAS / TAS 1 - Presentation of Financial Statements Lecture, Question and Answer
5 IAS / TMS 7 - Cash Flow Statement Lecture, Question and Answer
6 IAS / TMS 2 - Stocks Lecture, Question and Answer
7 IAS / TAS 16 - Tangible Fixed Assets Lecture, Question and Answer
8 mid-term exam
9 IAS / TMS 18 - Revenue Lecture, Question and Answer
10 IAS / TAS 23 - Borrowing Costs Lecture, Question and Answer
11 IAS / TAS 36 - Impairment of Assets Lecture, Question and Answer
12 IAS / TAS 37 - Provisions, Contingent Liabilities and Contingent Assets Lecture, Question and Answer
13 IAS / TAS 38 - Intangible Assets Lecture, Question and Answer
14 IAS / TAS 39 - Financial Instruments: Recognition and Measurement Lecture, Question and Answer
15 Sample Application Lecture, Question and Answer
16 final exam
Recommend Course Book / Supplementary Book/Reading
1 Kaval, H., Örten, R., Karapınar, A. (2021). Türkiye muhasebe-finansal raporlama standartları. Ankara: Gazi Kitabevi
Required Course instruments and materials
Projektor, Testbook

Assessment Methods
Type of Assessment Week Hours Weight(%)
mid-term exam 8 1 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 1 60

Student Work Load
Type of Work Weekly Hours Number of Weeks Work Load
Weekly Course Hours (Theoretical+Practice) 2 14 28
Outside Class
       a) Reading 3 12 36
       b) Search in internet/Library 0
       c) Performance Project 0
       d) Prepare a workshop/Presentation/Report 0
       e) Term paper/Project 0
Oral Examination 0
Quiz 0
Laboratory exam 0
Own study for mid-term exam 4 2 8
mid-term exam 1 1 1
Own study for final exam 4 4 16
final exam 1 1 1
0
0
Total work load; 90