Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-519 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MUD-519

Course Title: PROFESSIONAL LAW AND ETHICS

Theoretical+Practice: 3+0

ECTS: 6

Year/Semester of Study

2 / Fall Semester

Level of Course

2nd Cycle Degree Programme

Type of Course

Optional

Department

ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

FİLİZ ÖZŞAHİN KOÇ (filiz.ozsahin@nevsehir.edu.tr)

Name of Lecturer(s)

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

The aim of this course is; to teach students the laws, regulations and regulations related to Certified Public Accountant and Certified Public Accountant.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Explain the ethical rules valid in the accounting profession	PO-1 Students who have taken the necessary courses based on their 4-year undergraduate level qualifications in the field of business administration or if they have received undergraduate education in another field can develop and deepen their knowledge in the field of accounting at the level of expertise.	Examination
LO-2	Explain the concept of ethics	PO-2 Explain the interaction of accounting with related disciplines such as sociology, psychology, and quantitative methods PO-3 Have the ability to transfer their knowledge of accounting to employees and teammates within the business.	Examination
LO-3	Explain ethical theories and approaches.	PO-4 Have the ability to analyze accounting information analytically and systematically. PO-5 Can use accounting information in business decisions and practices.	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
Laws, regulations and regulations related to Certified Public Accountant and Certified Public Accountant.
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	Certified Public Accountant Law No. 3568 and Certified Public Accountant Law	Lecture, Question and Answer
2	Independent Accountant Financial Consultancy Internship Regulation	Lecture, Question and Answer
3	Certified Public Accountant and Certified Public Accountant Exam Regulations	Lecture, Question and Answer
4	Regulation on Working Procedures and Principles of Certified Public Accountants and Certified Public Accountants	Lecture, Question and Answer
5	Independent Accountant Financial Consultancy and Certified Public Accountant Disciplinary Regulation	Lecture, Question and Answer
6	Regulation on the Ethical Principles to be Followed by Certified Public Accountants and Certified Public Accountants in their Professional Activities	Lecture, Question and Answer
7	7 Regulation on Unfair Competition and Prohibition of Advertising Regarding the Professions of Certified Public Accountant and Certified Public Accountant - Regulation on the Procedures and Principles of Stamp Use of Certified Public Accountants Lecture, Question and Answer	Lecture, Question and Answer
8	mid-term exam
9	Regulation on the Principles of Fees of Independent Accountants, Financial Advisors and Certified Public Accountants-	Lecture, Question and Answer
10	Regulation on the Audit of the Organs of the Chambers of Certified Public Accountants and Certified Public Accountants and the Union of Chambers of Certified Public Accountants and Certified Public Accountants of Turkey	Lecture, Question and Answer
11	Regulation on Applications to be Made in Accordance with the CPA and CPA Law	Lecture, Question and Answer
12	Regulation on Documents to be Certified by CPAs, Certification Subjects, Procedures and Principles Regarding Certification	Lecture, Question and Answer
13	Regulation of Chambers of Certified Public Accountants	Lecture, Question and Answer
14	Union of Chambers of Certified Public Accountants and Certified Public Accountants of Turkey Regulation on Continuous Professional Development Training	Lecture, Question and Answer
15	Union of Chambers of Certified Public Accountants and Certified Public Accountants of Turkey Regulation on Continuous Professional Development Training	Lecture, Question and Answer
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Erol Fidan ve Subaşı (2015), Muhasebede Etik Eğitimi, Dora Yayıncılık
2	Kutlu, H.A. (2008). Muhasebe Meslek Ahlakı, Nobel Yayınları, 1. Basım, Ankara
3	Arslan, M. (2005). İş ve Meslek Ahlakı, Siyasal Kitabevi, Mart.
Required Course instruments and materials
Textbooks, Notebook, Blackboard

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	3	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	3	14	42
b) Search in internet/Library	3	14	42
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	3	7	21
mid-term exam	2	1	2
Own study for final exam	4	7	28
final exam	3	1	3
			0
			0
Total work load;			180