Ondokuz Mayıs Üniversitesi Bilgi Paketi - Ders Kataloğu

Description of Individual Course Units

Course Unit CodeCourse Unit TitleType of CourseYearSemesterECTS
MUF601 Accounting Theories 927001 1 1 7
Level of Course Unit
Second Cycle
Objectives of the Course
The aim of this course is to provide students with a better understanding of the basic concepts of accounting and accounting principles and the scientific organizations involved in accounting.
Name of Lecturer(s)
Doç.Dr. İdris VARICI
Learning Outcomes
  1. Multidimensional analyzes supporting decision mechanisms gathering information from different sources to To be able to adapt the tools and methods of different disciplines.
  2. Follow international scientific studies in the field and to be able to make new contribution to the literature be able to know a foreign language.
  3. Information about the business area, the conclusion of the investigations communicating correctly to the stakeholders in writing and verbally transfer.
Mode of Delivery
Formal Education
Prerequisites and co-requisities
None
Recommended Optional Programme Components
None
Recommended or Required Reading
Muhasebe Teorileri, NALAN AKDOĞAN-HAMDİ AYDIN, GAZİ ÜNİVERSİTESİ, ANKARA, 1987.
Planned Learning Activities and Teaching Methods
Language of Instruction
Turkish
Work Placement(s)
None
Course Contents
Introduction to accounting theory, conceptual framework in financial accounting and financial reporting, theories and concepts that form the basis of financial reporting, accounting principles and standards from these theories and concepts, the structure of accounting theory, some advanced topics in accounting theory.
Weekly Detailed Course Contents
Week Theoretical Practice Laboratory
1.Accounting theory and development
2.The nature of accounting theory
3.Accounting history
4.Approaches to formulation of accounting theory
5.Deduction, induction, ethics, sociological and economic approaches
6.Development of financial statements
7.Functions of accountancy
8.Development of account concept, accounting framework, general account plan
9.Midterm
10.Major accounting systems and examples in the literature
11.Standardization process in accounting
12.Development of Accounting Standards in Turkey
13.Rule-based and principle-based accounting standards and practices
14.Rule-based and principle-based accounting standards and practices
15.Final
Assessment Methods and Criteria
Term (or Year) Learning ActivitiesQuantityWeight (%)
Midterm Examination1100
SUM100
End Of Term (or Year) Learning ActivitiesQuantityWeight (%)
Final Examination1100
SUM100
Term (or Year) Learning Activities40
End Of Term (or Year) Learning Activities60
SUM100
Workload Calculation
ActivitiesQuantityTime(hours)Total Workload(hours)
Midterm Examination111
Final Examination122
Attending Lectures14342
Field Work177
Case Study31030
Self Study157105
SUM187