1	Course Title:	ACCOUNTING STANDARTS
2	Course Code:	ISL4216
3	Type of Course:	Optional
4	Level of Course:	First Cycle
5	Year of Study:	4
6	Semester:	8
7	ECTS Credits Allocated:	5
8	Theoretical (hour/week):	3
9	Practice (hour/week) :	0
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:	Prof. Dr. AYLİN POROY ARSOY
16	Course Lecturers:	-
17	Contactinformation of the Course Coordinator:	Prof. Dr. Aylin POROY ARSOY E-posta : aporoy@uludag.edu.tr Telefon: 0 224 294 11 20 Adres: Bursa Uludağ Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü,16059, Görükle Kampüsü/Nilüfer/BURSA.
18	Website:
19	Objective of the Course:	The aim of the course is to enable the accounting practices according to TAS/TFRS.
20	Contribution of the Course to Professional Development	This course will contribute to the students' ability to measure, recognise and report financial events in companies according to TAS/ TFRS.

21

Learning Outcomes:

1 Ability to prepare balance sheet and income statement according to TAS/TFRS; 2 Ability to compare the differences between TAS/TFRS and current application; 3 Ability to compare the differences between TAS/TFRS and tax applications; 4 Making accounting records according to TAS/TFRS; 5 Ability to calculate costs according to TAS/TFRS; 6 Ability to calculate revenues according to TAS/TFRS ; 7 Ability to prepare cash flow statement according to TAS/TFRS ; 8 Ability to prepare statement of change in equity according to TAS/TFRS;

22	Course Content:

Week	Theoretical	Practical
1	Conceptual Framework and Turkish Accounting Standards/Turkish Financial Reporting Standards (TAS/TFRS)
2	TAS 1- Presentation of Financial Statements
3	TFRS 15 - Accrual and reporting according to Revenues from Contracts with Customers
4	TAS 12 - Income Taxes
5	TAS 32 and TAS 39 - Financial Instruments
6	TAS 28- Investments in Associates and Joint Ventures
7	TAS 27 and TFRS 10 - Separate and Consolidated Financial Statements
8	TMS 2- Inventories
9	TAS 16 - Property, Plant and Equipment TAS 38 - Intangible Assets
10	TAS 36- Impairment of Assets
11	TFRS 5- Non-current Assets Held for Sale and Discontinued
12	TAS 37- Provisions, Contingent Liabilities and Contingent Assets
13	TAS 8- Accounting Policies, Changes in Accounting Estimates and Errors
14	TAS 10- Events After the Reporting Period

23	Textbooks, References and/or Other Materials:	Prof. Dr. Ümit Gücenme Gençoğlu, Türkiye Muhasebe Standartları ve Uygulamalar, Türkmen Kitabevi, İstanbul, 2007 Prof.Dr.Gürbüz Gökçen, Prof.Dr.Başak Ataman Akgül, Doç.Dr.Cemal Çakıcı, Türkiye Muhasebe Standartları Uygulamaları, BETA Basım AŞ., İstanbul, 2006.
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	Mid term and final exam
Information	Relative evaluation

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	3	42
Practicals/Labs	0	0	0
Self Study and Preparation	10	8	80
Homeworks, Performances	0	20	20
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	1	1
Others	0	0	0
Final Exams	1	1	1
Total WorkLoad			145
Total workload/ 30 hr			4,8
ECTS Credit of the Course			5

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

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High