Nevşehir Hacı Bektaş Veli University Course Catalogue
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| 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 purpose of this course is to provide students with knowledge and skills regarding the laws, regulations and rules regarding Certified Public Accountants and Certified Public Accountants. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | Explain the ethical rules valid in the accounting profession |
PO-1 Based on the 4-year undergraduate level qualifications in the field of business administration or if they have undergraduate education in another field, students who have taken the necessary courses and have reached this qualification can develop and deepen their knowledge in the field of accounting at the level of expertise.
PO-3 They will have the ability to transfer their knowledge of accounting to employees and teammates within the business. PO-4 Have the ability to analyze accounting information analytically and systematically. |
Examination |
| LO-2 | Explain the concept of ethics |
PO-2 Explains the interaction of accounting with disciplines such as sociology, psychology and quantitative methods. PO-3 They will have the ability to transfer their knowledge of accounting to employees and teammates within the business. PO-5 Uses accounting information in business decisions and applications. |
Examination |
| LO-3 | Explain ethical theories and approaches. |
PO-4 Have the ability to analyze accounting information analytically and systematically.
PO-5 Uses accounting information in business decisions and applications. PO-11 Explains the importance of ethics in the accounting profession. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| 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 | ||