1	Course Title:	INFLATION ACCOUNTING
2	Course Code:	MVUS142
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:	Öğr. Gör. Dr. GÖKHAN BERK ÖZBEK
16	Course Lecturers:	Meslek Yüksekokulları Yönetim Kurullarının görevlendirdiği öğretim elemanları
17	Contactinformation of the Course Coordinator:	Öğr. Gör. Dr. Gökhan Berk ÖZBEK gbozbek@uludag.edu.tr
18	Website:
19	Objective of the Course:	To explore the concept of inflation, help students understand its causes and its effects on businesses; to teach the impact of inflation accounting practices on businesses' financial statements from both a tax perspective and the perspective of financial statement users
20	Contribution of the Course to Professional Development	To have knowledge about inflation accounting in businesses

21

Learning Outcomes:

1 To have theoretical knowledge about the causes and effects of inflation and understand the reasons for the necessity of inflation accounting; 2 To apply the reflection of the inflation effect on accounting data and financial statements; 3 To interpret the changes in financial statements under inflation adjustments from a taxation perspective; 4 To interpret the changes in financial statements under inflation adjustments from the perspective of financial statement users and savers;

22	Course Content:

Week	Theoretical	Practical
1	The concept of inflation and its causes	The application of the subject that is theoretically explained
2	Analysis of changes in inflation rates over the years in Turkey and their causes	The application of the subject that is theoretically explained
3	The effects of inflation on accounting and businesses	The application of the subject that is theoretically explained
4	Definition, content, and models of inflation accounting	The application of the subject that is theoretically explained
5	The necessity of inflation accounting practices	The application of the subject that is theoretically explained
6	Companies and accounting items subject to inflation adjustments	The application of the subject that is theoretically explained
7	The impact of inflation accounting on financial statements	The application of the subject that is theoretically explained
8	The impact of inflation accounting on financial statements	The application of the subject that is theoretically explained
9	Implementation of inflation accounting in Turkey	The application of the subject that is theoretically explained
10	Implementation of inflation accounting in Turkey	The application of the subject that is theoretically explained
11	The impact of inflation accounting practices on different types of companies (manufacturing, trade, services)	The application of the subject that is theoretically explained
12	Interpretation of the effects of inflation accounting on businesses' balance sheets	The application of the subject that is theoretically explained
13	Interpretation of the effects of inflation accounting on businesses' income statements	The application of the subject that is theoretically explained
14	Examination of the changes caused by inflation accounting in financial ratios from an investor's perspective	The application of the subject that is theoretically explained

23	Textbooks, References and/or Other Materials:	Inflation Accounting, Asst. Prof. Yusuf Dinç, Yakup Akkaya, Ekin Publishing, 2023 Inflation Accounting from All Aspects and Application Examples, CPA Faruk Taşyürek, Ekin Publishing, 2024
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 Uludağ University Associate and Undergraduate Education Regulation.
Information	The results are determined by the letter grade determined by the student automation system.

25

ECTS / WORK LOAD TABLE

Activites	NUMBER	TIME [Hour]	Total WorkLoad [Hour]
Theoretical	14	1	14
Practicals/Labs	14	2	28
Self Study and Preparation	0	0	0
Homeworks, Performances	1	6	6
Projects	0	0	0
Field Studies	0	0	0
Midtermexams	1	18	18
Others	0	0	0
Final Exams	1	24	24
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 0 5 0 0 0 0 0 0 0 4 0 0 0 LO2 5 0 5 0 0 0 0 0 0 0 5 0 0 0 LO3 5 0 5 0 0 0 0 0 0 0 4 0 0 0 LO4 5 0 5 0 0 0 0 0 0 0 4 0 0 0

LO: Learning Objectives

PQ: Program Qualifications

Contribution Level:

1 Very Low

2 Low

3 Medium

4 High

5 Very High