Financial Reporting Standard for Large and Medium-Sized Companies
(BOBI FRS) will examine in detail the framework of the enterprises.
20
Contribution of the Course to Professional Development
Gaining the ability to prepare and read financial statements according to International Accounting Standards
21
Learning Outcomes:
1
Understanding the importance of Financial Reporting Standard for Large and Medium-Sized Companies (FRS LMC);
2
Understanding the general features of FRS LMC;
3
Understanding the transitional provisions of FRS LMC;
4
Understanding the importance Reporting according to department;
22
Course Content:
Week
Theoretical
Practical
1
General features of FRS LMC
2
The main differences of FRS LMC
3
Additional Obligations Imposed to Large Businesses
4
Preparation of Required Financial Statements
5
Application of Accounting Policies According to BOBİ FRS
6
Production budget
7
Direct material budget
8
Direct Labor budget
9
Manufacturing Overhead Costs budget
10
Cash budget
11
Investment budget
12
Proforma balancesheet and income statement
13
Flexible budgeting and zero based budgeting
14
Current subjects at Budgeting
23
Textbooks, References and/or Other Materials:
Prof. Dr.VasfiHaftacı, İşletme Bütçeleri, Prof.Dr.Yüksel Koç Yalkın, Yönetim Aracı Olarak İşletme Bütçeleri Doç. Dr. Sait Kaygusuz-Dr.Şükrü Dokur, İşletmelerde Stratejik Planlama ve Bütçeleme
24
Assesment
TERM LEARNING ACTIVITIES
NUMBER
PERCENT
Midterm Exam
0
0
Quiz
0
0
Homeworks, Performances
0
0
Final Exam
1
100
Total
1
100
Contribution of Term (Year) Learning Activities to Success Grade
0
Contribution of Final Exam to Success Grade
100
Total
100
Measurement and Evaluation Techniques Used in the Course
Relative evaluation system (RES)
Information
-
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
14
6
84
Homeworks, Performances
0
0
0
Projects
1
50
50
Field Studies
0
0
0
Midtermexams
0
0
0
Others
0
0
0
Final Exams
1
60
60
Total WorkLoad
236
Total workload/ 30 hr
7,87
ECTS Credit of the Course
8
26
CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
