Mechanical Engineering
Course Details
KTO KARATAY UNIVERSITY
Faculty of Engineering
Programme of Mechanical Engineering
Course Details
Faculty of Engineering
Programme of Mechanical Engineering
Course Details
| Course Code | Course Name | Year | Period | Semester | T+A+L | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| MAK7415 | International Accounting | 4 | Autumn | 7 | 2+0+0 | 2 | 2 |
| Course Type | Elective |
| Course Cycle | Bachelor's (First Cycle) (TQF-HE: Level 6 / QF-EHEA: Level 1 / EQF-LLL: Level 6) |
| Course Language | Turkish |
| Methods and Techniques | - |
| Mode of Delivery | Face to Face |
| Prerequisites | - |
| Coordinator | - |
| Instructor(s) | - |
| Instructor Assistant(s) | - |
Course Content
Turkey communiqués that have been prepared by the Board and the International Accounting Standards accounting in accordance with the standards issued by the agency of accounting standards, development of standards standards will be examined.
Objectives of the Course
Turkey also accounting practices, International Accounting Standards (IAS) and International Development and importance of Financial Reporting Standards (IFRS), basic principles and to introduce students to the applications and the functioning of the standards in the economic environment is intended to show.
Contribution of the Course to Field Teaching
| Basic Vocational Courses | |
| Specialization / Field Courses | |
| Support Courses | |
| Transferable Skills Courses | |
| Humanities, Communication and Management Skills Courses |
Weekly Detailed Course Contents
| Week | Topics |
|---|---|
| 1 | Finansal Raporlama Standartlarının Tanımı ve Önemi, Uluslararası Raporlama Standartlarının Uluslararası Uyumuna Yönelik Çalışmalar, Türk Muhasebe Sistemine Genel Bakış |
| 2 | TFRS 1: Türkiye Finansal Raporlama Standartlarının İlk Uygulaması, TMS 1: Finansal Tabloların Sunuluşu |
| 3 | TMS 7: Nakit Akış Tabloları |
| 4 | TMS 8: Muhasebe Politikaları, Muhasebe Tahminlerinde Değişiklikler ve Hatalar TMS 10: Bilanço Tarihinden Sonraki Olaylar |
| 5 | TMS 18: Hasılat, TMS 2: Stoklar |
| 6 | TMS 16: Maddi Duran Varlıklar |
| 7 | TMS 23: Borçlanma Maliyeti TMS 36: Varlıklarda Değer Düşük |
| 8 | Ara sınavı |
| 9 | Ara Sınav 1 |
| 10 | TMS 17: Kiralama İşlemleri |
| 11 | TMS 38: Maddi Bes Duran Varlıklar |
| 12 | TMS 12: Gelir Vergileri |
| 13 | TMS 24: İlişkili Taraf Açıklamaları, TFRS 5: Satış Amaçlı Elde Tutulan Duran Varlıklar ve Durdurulan Faaliyetler |
| 14 | TFRS 7: Finansal Araçlar: Açıklamalar, TFRS 9 Finansal Araçlar, TFRS 8: Faaliyet Bölümleri |
| 15 | final |
Textbook or Material
| Resources | Sur Melda, İş Hukukunun Uluslararası Kaynakları, İzmir 1995. |
Evaluation Method and Passing Criteria
| In-Term Studies | Quantity | Percentage |
|---|---|---|
| Attendance | - | - |
| Laboratory | - | - |
| Practice | - | - |
| Field Study | - | - |
| Course Specific Internship (If Any) | - | - |
| Homework | - | - |
| Presentation | - | - |
| Projects | - | - |
| Seminar | - | - |
| Quiz | - | - |
| Listening | - | - |
| Midterms | - | - |
| Final Exam | - | - |
| Total | 0 (%) | |
ECTS / Working Load Table
| Quantity | Duration | Total Work Load | |
|---|---|---|---|
| Course Week Number and Time | 0 | 0 | 0 |
| Out-of-Class Study Time (Pre-study, Library, Reinforcement) | 0 | 0 | 0 |
| Midterms | 0 | 0 | 0 |
| Quiz | 0 | 0 | 0 |
| Homework | 0 | 0 | 0 |
| Practice | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Project | 0 | 0 | 0 |
| Workshop | 0 | 0 | 0 |
| Presentation/Seminar Preparation | 0 | 0 | 0 |
| Fieldwork | 0 | 0 | 0 |
| Final Exam | 0 | 0 | 0 |
| Other | 0 | 0 | 0 |
| Total Work Load: | 0 | ||
| Total Work Load / 30 | 0 | ||
| Course ECTS Credits: | 0 | ||