1	Course Title:	ACCOUNTING STANDARDS
2	Course Code:	MVUS013
3	Type of Course:	Optional
4	Level of Course:	Short Cycle
5	Year of Study:	2
6	Semester:	4
7	ECTS Credits Allocated:	3
8	Theoretical (hour/week):	1
9	Practice (hour/week) :	2
10	Laboratory (hour/week) :	0
11	Prerequisites:	None
12	Recommended optional programme components:	None
13	Language:	Turkish
14	Mode of Delivery:	Face to face
15	Course Coordinator:	Doç. Dr. GÜLSÜN İŞSEVEROĞLU
16	Course Lecturers:	Meslek Yüksekokulları Yönetim Kurullarının görevlendirdiği öğretim elamanları
17	Contactinformation of the Course Coordinator:	Program Başkanı Doç.Dr. Gülsün İŞSEVEROĞLU Mustafakemalpaşa Meslek Yüksekokulu Atariye Mahallesi Cumhuriyet Caddesi No: 4 16500 MKP/ BURSA Tlf : 0 (0224)6133102 / 61507 gissever@uludag.edu.tr Birim Bologna Koordinatörü Öğr. Gör. Dilek Saadet YILDIZ Mustafakemalpaşa Meslek Yüksekokulu Atariye Mahallesi Cumhuriyet Caddesi No: 4 16500 MKP/ BURSA Tlf : 0 (0224) 294 26 59 sdilekyildiz@uludag.edu.tr
18	Website:
19	Objective of the Course:	Turkey's Accounting and Financial Reporting Standards (IAS / IFRS) and the accounting practices done in accordance with the fundamental principles of the IFRS SME.
20	Contribution of the Course to Professional Development	Application of accounting transactions in a financial period.

21

Learning Outcomes:

1 To understand the development and importance of TMS / TFRS,; 2 To understand the development and importance of SME TFRS,; 3 To be able to compare TMS / TFRS and SME TFRS with the Tax Procedure Law,; 4 To be able to prepare financial balance and income statement according to TMS / TFRS and SME TFRS,; 5 To be able to make accounting records according to TMS / TFRS and SME TFRS,; 6 To be able to calculate costs according to TMS / TFRS and SME TFRS,; 7 Calculate revenue according to TMS / TFRS and SME TFRS,; 8 To prepare cash flow statements according to TMS / TFRS and SME TFRS; 9 To prepare the statement of changes in equity according to TMS / TFRS and SME TFRS;

22	Course Content:

Week	Theoretical	Practical
1	Development and Importance of International Accounting Standards and International Financial Reporting Standards (IAS / IFRS)	Annotated discussions
2	Turkey Accounting Standards Conceptual Framework	Annotated discussions
3	TMS 1: Presentation of Financial Statements	Example applications
4	TMS 2 Inventories, comparison with accounting practices and tax practices in Turkey	Example applications
5	TMS 2: Inventories, application practices	Example applications
6	TMS 18: Recognition and reporting of income according to revenue standard	Example applications
7	TMS 18: Revenue standard application practices	Example applications
8	TMS 16: Intangible Fixed Assets and comparison with accounting practices and tax practices in Turkey	Example applications
9	TMS 16: Tangible Fixed Assets and application practices	Example applications
10	TMS 38: Intangible Assets, comparison with accounting practices and tax practices in Turkey	Example applications
11	TMS 38: Intangible Fixed Assets and application practices	Example applications
12	Comparison with TMS 12 Accounting for Taxes standard current practice in Turkey	Example applications
13	TMS 8: Accounting Policies, Changes and Errors in Accounting Estimates,	Annotated discussions
14	Practice Practices	Example applications

23	Textbooks, References and/or Other Materials:
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	40
Quiz	0	0
Homeworks, Performances	0	0
Final Exam	1	60
Total	2	100
Contribution of Term (Year) Learning Activities to Success Grade		40
Contribution of Final Exam to Success Grade		60
Total		100
Measurement and Evaluation Techniques Used in the Course	Measurement and evaluation is carried out according to the principles of Bursa uludag University Associate and under graduate Education regulation
Information	Results are determined with the letter grade determined by the student automation system

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ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	1	14
Practicals/Labs	14	2	28
Self Study and Preparation	14	2	28
Homeworks, Performances	0	0	0
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	10	10
Others	0	0	0
Final Exams	1	10	10
Total WorkLoad			90
Total workload/ 30 hr			3
ECTS Credit of the Course			3

26	CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
PQ1 PQ2 PQ3 PQ4 PQ5 PQ6 PQ7 PQ8 PQ9 PQ10 PQ11 PQ12 PQ13 PQ14 LO1 5 4 3 4 5 4 0 0 0 0 0 0 0 0 LO2 5 4 4 3 4 4 0 0 0 0 0 0 0 0 LO3 3 5 3 2 4 3 4 5 2 2 1 3 3 4 LO4 5 4 5 5 5 5 0 0 0 4 3 5 2 3 LO5 4 4 4 5 4 5 0 5 3 1 3 4 4 5 LO6 5 4 3 2 3 3 0 0 0 0 0 0 0 0 LO7 4 4 4 3 3 4 3 3 4 2 3 4 2 5 LO8 5 5 4 5 4 5 4 5 5 5 5 5 4 5 LO9 4 4 3 3 4 4 5 5 0 0 3 4 5 4

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High