Ordu University Lifelong Learning Programme

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type of Course Unit	Year of Study	Semester	Number of ECTS Credits
SEC2652014846	TURKISH ACCOUNTING STANDARDS	Elective	2	3	2

Level of Course Unit

Short Cycle

Objectives of the Course

The objectives of this course are to acquaint the students with laws, regulations, communiques and accounting standards that shape accounting practices in Turkey. Further, this course aims to inform the students about Turkish Accounting Standards / Turkish Financial Reporting Standards (TMS / TFRS) that will provide a competitive advantage for students who want to improve themselves in the field of accounting after graduation.

Name of Lecturer(s)

Öğr.Gör. Engin YURDASEVER

Learning Outcomes

1	The students who succeeded in this course have information about accounting standards and their requirements.
2	The students who succeeded in this course know laws, regulations, communiques and accounting standards shaping accounting practices in Turkey.
3	The students who succeeded in this course learn about the Turkey Accounting Standards / Turkey Financial Reporting Standards (TAS / TFRS).
4	The students who succeeded in this course learn about the International Accounting Standards / International Financial Reporting Standards (IAS / IFRS).
5	The students who succeeded in this course prepare the financial statements under TAS / TFRS.

Mode of Delivery

Evening Education

Prerequisites and co-requisities

None

Recommended Optional Programme Components

None

Course Contents

This course examines topics such as: Accounting standards concepts, setting up accounting standards, studies for setting up accounting standards in Turkey, initiatives on the convergence of Local Accounting Standards to IAS / IFRS in Turkey, Turkey Accounting Standards Board, Framework for the Preparation and Presentation of Financial Statements, and the examination of selected TAS / TFRS.

Weekly Detailed Course Contents

Week	Theoretical	Practice	Laboratory
1	Accounting standards concepts, setting up accounting standards, studies for setting up accounting standards in Turkey.
2	Studies for setting up accounting standards in Turkey.
3	Initiatives on the convergence of Local Accounting Standards to IAS / IFRS in Turkey, Turkey Accounting Standards Board.
4	TAS / TFRS
5	Framework for the Preparation and Presentation of Financial Statements
6	Framework for the Preparation and Presentation of Financial Statements
7	TAS 1: Presentation of Financial Statements
8	Midterm Exam
9	TAS 2: Inventories
10	TAS 8: Accounting Policies, Changes in Accounting Estimates and Errors TAS 10: Events After the Balance Sheet Date
11	TAS 16: Property, Plant and Equipment
12	TAS 21: The Effects of Changes in Foreign Exchange Rates
13	TAS 23: Borrowing Costs
14	TAS 20: Accounting for Government Grants and Disclosure of Government Assistance
15	TAS 37: Provisions, Contingent Liabilities and Contingent Assets
16	Final Exam

Recommended or Required Reading

Course Notes

Planned Learning Activities and Teaching Methods

Assessment Methods and Criteria

Term (or Year) Learning Activities	Quantity	Weight
SUM		0
End Of Term (or Year) Learning Activities	Quantity	Weight
SUM		0
Yarıyıl (Yıl) İçi Etkinlikleri		40
Yarıyıl (Yıl) Sonu Etkinlikleri		60
SUM		100

Language of Instruction

Turkish

Work Placement(s)

None

Workload Calculation

Activities	Number	Time (hours)	Total Work Load (hours)
Midterm Examination	1	1	1
Final Examination	1	1	1
Attending Lectures	14	2	28
Individual Study for Mid term Examination	1	15	15
Individual Study for Final Examination	1	15	15
TOTAL WORKLOAD (hours)			60

Contribution of Learning Outcomes to Programme Outcomes

	PO 1	PO 2	PO 3	PO 4	PO 5	PO 6	PO 7	PO 8	PO 9	PO 10	PO 11	PO 12	PO 13	PO 14	PO 15
LO1	3	3	1	1	2	3	4	2	2	2	3	2	2	3	2
LO2	3	3	3	3	3	3	3	3	3	3	3	3	3	3	3
LO3	2	2	2	2	2	2	2	2	2	2	3	3	3	2	2
LO4	2	2	2	2	3	2	5	2	2	2	4	2	3	2	2
LO5	4	4	4	2	2	2	2	4	2	2	3	3	2	2	2

* Contribution Level : 1 Very low 2 Low 3 Medium 4 High 5 Very High