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.
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Website:
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Objective of the Course:
The aim of the course is to enable the accounting practices according to TAS/TFRS.
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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.
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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 ;
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Ability to prepare cash flow statement according to TAS/TFRS ;
8
Ability to prepare statement of change in equity according to TAS/TFRS;
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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
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TMS 2- Inventories
9
TAS 16 - Property, Plant and Equipment
TAS 38 - Intangible Assets
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TAS 36- Impairment of Assets
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TFRS 5- Non-current Assets Held for Sale and Discontinued
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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
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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.
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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
Final exam
Information
Due to the student number relative or absolute evaluation
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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
9
90
Homeworks, Performances
0
20
40
Projects
0
0
0
Field Studies
0
0
0
Midtermexams
0
1
0
Others
0
0
0
Final Exams
1
1
1
Total WorkLoad
173
Total workload/ 30 hr
5,77
ECTS Credit of the Course
6
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CONTRIBUTION OF LEARNING OUTCOMES TO PROGRAMME QUALIFICATIONS
