Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

Code - Course Title	Course Type	Laboratory + Practice	ECTS
MUH502 - Conceptual Framework of Financial Accounting	I. SEMESTER	3 +0	6.0

Language of Instruction	Türkçe
Course Type	Required Courses
Course Instructor(s)	PROF. DR. NECDET SAĞLAM
Mode of Delivery	The mode of delivery of this course is face to face.
Place of Delivery
Used Educational Platforms
Prerequisites	There is no prerequisite or co-requisite for this course.
Courses Recomended	There is no recommended optional programme component for this course.
Recommended Resources	Muhasebenin Kuramsal YapısıÖzgül Cemalcılar-Saime Önce
Work Placement	N/A
Aims of the Course

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		External reporting environment
Week - 2		Theoretical Framework of Accounting, Defining the financial accounting, Theories of Accounting: Normative/Positive theories, conceptual framework projects
Week - 3		The purpose of financial data, evaluation of the current effectiveness and limitations of financial reporting in the context of its objectives and users’ needs, elements of financial statements
Week - 4		The preparation and understanding of accounts under a variety of valuation assumptions
Week - 5		Cash and cash equivalents and markatable securities
Week - 6		Account receivables
Week - 7		Inventories
Week - 8		Investments
Week - 9		Fixed assets
Week - 10		Intangibles
Week - 11		Current liabilities
Week - 12		Long term liabilities
Week - 13		Equities
Week - 14		Income statement

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Assessment Method and Passing Requirements
	Quamtity	Percentage (%)
1.Midterm Exam	1	40
Final Exam	1	40
Homework	1	20
Toplam (%)		100