COURSE SYLLABUS

ACCOUNTING CONTROL

1	Course Title:	ACCOUNTING CONTROL
2	Course Code:	MVUS009
3	Type of Course:	Optional
4	Level of Course:	Short Cycle
5	Year of Study:	2
6	Semester:	3
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:	Öğr.Gör. NILÜFER ÇETİNKAYA
16	Course Lecturers:	Meslek Yüksekokulları yönetim kurullarının görevlendirdiği öğretim elemanları DoçDr.Gülsün İşseveroğlu(Kemalpaşa MYO) Öğr.Gör.N.Şebnem Özcan (Karacabey MYO) Öğr.Gör.Dr.Ayşegül İpek (Orhaneli MYO) Öğr.Gör.Nilüfer Çetinkaya (İnegöl MYO)
17	Contactinformation of the Course Coordinator:	Öğr.Gör. Nilüfer Çetinkaya e mail :niluferc@uludag.edu.tr
18	Website:
19	Objective of the Course:	It is the collection of evidences in order to reach reliable information about the claims made with the financial information produced and presented by all accounting types and to explain the things to be done to prove the accuracy of the evidence.
20	Contribution of the Course to Professional Development	To reach more detailed information about the accounting profession by investigating the claims and notifications.

Learning Outcomes:

1	To be able to explain theoretical information about accounting auditing;
2	Establishing an audit relationship with accounting;
3	Examining the types of the audit profession;
4	To learn the objectives and content of audit and internal control;
5	To be able to comment on audit risk and materiality issues;
6	To learn audit evidence and evidence gathering techniques;
7	To be able to list and explain the main parts of the audit report;
8	To learn about audit opinions;
9	Getting information about working papers and getting to know them;
10	Auditing the balance sheet and income statement accounts;

22	Course Content:

Week	Theoretical	Practical
1	Definition, necessity, types and elements of audit	Determination of homework topics
2	The relationship between accounting and auditing	Determination of homework topics
3	Definition and types of the auditor	Discussion of case studies
4	Information and types of generally accepted auditing standards	Discussion of case studies
5	Audit report, auditor opinions	Discussion of case studies
6	Internal control system	Homework preparation exercises
7	Audit process	Homework preparation exercises
8	Audit planning	Presentation of the prepared assignments
9	Control methods, traditional control processes	Presentation of the prepared assignments
10	Audit evidence, types, and evidence gathering techniques	Presentation of the prepared assignments
11	Supporting evidence	Presentation of the prepared assignments
12	Documentation of evidence-working papers	Presentation of the prepared assignments
13	Studies regarding the audit of balance sheet accounts	Presentation of the prepared assignments
14	Studies on the audit of income statement accounts	Presentation of the prepared assignments

23	Textbooks, References and/or Other Materials:	1-Denetim, Prof.Dr.Ersin Güredin,Beta Yayınları 2-Muhasebe Denetim ve Mali Analiz, Açık Öğretim Yayınları 3-Muhasebe Denetimi,Prof.Dr.Ümit Gücenme Gençoğlu,Alfa Aktüel Yayınları,2008
24	Assesment

TERM LEARNING ACTIVITIES	NUMBER	PERCENT
Midterm Exam	1	30
Quiz	0	0
Homeworks, Performances	1	10
Final Exam	1	60
Total	3	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 Undergraduate Education Regulation
Information	Results are determined with the letter grade determined by the student automation system.

ECTS / WORK LOAD TABLE

CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High