| Language of Instruction |
Türkçe |
| Course Type |
Required Courses |
| Course Instructor(s) |
DR. ÖĞR. ÜYESİ ERGÜN KAYA |
| Mode of Delivery |
The mode of delivery of this course is face to face. |
| Prerequisites |
There is no prerequisite or co-requisite for this course. |
| Courses Recomended |
There is no recommended optional programme component for this course. |
| Recommended Reading List |
Muhasebenin Kuramsal Yapısı, Özgül Cemalcılar-Saime Önce; Muhasebe Teorileri, Nalan Akdoğan-Hamdi Aydın |
| Assessment methods and criteria |
mid term exam and final exam |
| Work Placement |
N/A |
| Catalog Content |
Financial reporting environment; The Theoretical Framework of Accounting: Defining the financial accounting, Theories of accounting, Normative/Positive theories, Conceptual framework; The Collect of Financial Data, Evaluation of Effectiveness and Limitations of Financial Reporting; Elements of Financial Statements; The Preparation and Understanding of Accounts Under Variety of Valuation Assumptions: Cash and cash equivalents, and markatable securities, Account receivables, Inventories, Investments, Fixed assets, Intangibles, Current liabilities, Long term liabilities, Equities, Income statement. Literature Review. |
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