Course Descriptions

Course Name / Course Code

Hours

Credit

ECTS

Advanced Financial Accounting

BUS541T

Introduction to accounting principles and concepts. Accounting theory and its effects on applications. Factors driving accounting practices. Accounting standards and current developments. Registration process. correction of financial statements and preparation of financial statements. Turn off the accounting cycle. Accounting of commodity trading. Internal account check and safe. Asset valuation. Cash flow valuation.

( 0 + 0 + 0 )

AKTS

Kredi

Saatler

(0 + 0 + 0 )

Internal Audit

BUS542T

Explanation of the concept of internal audit, its history and ethics. Internal audit processes. COSO frame. Internal control properties and types. International internal audit standards and internal audit regulation. Internal audit planning and field work. Internal audit reporting and finding process. Internal audit case study. Abuse and deceit description.

( 0 + 0 + 0 )

AKTS

Kredi

Saatler

(0 + 0 + 0 )

International Financial Reporting Standards

BUS543T

Date of IFRS. Conceptual frameworks. Presentation and preparation of financial statements. Regulation of IFRS. Financial statements in accordance with IFRS. Determination of assets, liabilities, income and expenses, measurement principles and valuation. Accounting estimates and policies after the balance sheet date. Notes.

( 0 + 0 + 0 )

AKTS

Kredi

Saatler

(0 + 0 + 0 )

International Audit Standards

BUS544T

473/5000 Conceptual frameworks. Independent audit framework and basic concepts. Regulatory background. Auditing standards; Comparison of national standards in terms of international standards. IFAC international auditing standards regulation and implementation impact. Assurance services and other service standards. Ethical rules and their impact on implementation. Explanation of important international auditing standards (IAS 200, IAS320, IAS402, IAS530, IAS705.) General evaluation.

( 0 + 0 + 0 )

AKTS

Kredi

Saatler

(0 + 0 + 0 )

Financial Management and Financial Analysis

BUS545T

Financial purpose and finance function. Organization of finance department. Finance manager's area of responsibility. Financial environment. Financial markets, institutions and tools. Basic financial statements. Introduction to financial analysis. Financial analysis methods. Financial planning. Working capital method. Cash, financial assets and receivables management. Stock management. Risk and return. Time value of money. Capital budgeting and investment decisions. Evaluation of investment projects.Finance resources. Capital structure and capital cost. Financial statements. Relationship and analysis of financial statements.

( 0 + 0 + 0 )

AKTS

Kredi

Saatler

(0 + 0 + 0 )

Research Methods

BUS520T

Introduction to scientific research. Fundamentals of scientific research. Scientific approaches; positivism and qualitative approach, interpretive and quantitative approach. Basic concepts in scientific research. Research topic and selection of problem. Critical resource examination. Data types and data collection tools in scientific research: Survey and observation. Data types and data collection tools in scientific research; interviews and documents. Measurement and scales in research. Sample and sample types. Quantitative and quantitative data analysis. Preparation of research report.

( 0 + 0 + 0 )

AKTS

Kredi

Saatler

(0 + 0 + 0 )

Taxation of Instituons

BUS546T

Basics of taxation. Source of tax laws. Basic tax concepts within the framework of Turkish tax law. Explanation of corporate tax. Full and limited liability. The scope of the tax. Exemptions and taxation process. Taxation of non-resident taxpayers. International aspect of corporate tax. Calculation of taxable profit and tax liability. Exceptions to corporate tax. Review of the semester.

( 0 + 0 + 0 )

AKTS

Kredi

Saatler

(0 + 0 + 0 )

Forensic Accounting

BUS547T

Concept of forensic accounting. Turkey and its place in the world of forensic accounting applications. Basic concepts and definitions in cheating control. Cheating and legal size. Enterprise risk management. Cheating risk analysis. Trick triangle. Characteristic features of cheating. Cheat audit techniques. Planning and conducting fraud control. Field studies in fraud control, evidence collection process and reporting. Tricks made by the employees and the tricks made by the management. Financial tables and financial statements. The world of fraud control cases.

( 0 + 0 + 0 )

AKTS

Kredi

Saatler

(0 + 0 + 0 )

Turkish Tax System

BUS548T

Historical development of Turkish Tax System. Income tax, income concept. Taxation of commercial and agricultural earnings. Taxation of wages and self-employment earnings. Taxation of real estate capital income. Taxation of securities capital. Declaration of income. Corporate tax and subject of tax. Taxpayers exemption and exemptions. Value-added tax. Property tax and excise tax. Inheritance and inheritance tax. Motor vehicle tax. Stamp duty.

( 0 + 0 + 0 )

AKTS

Kredi

Saatler

(0 + 0 + 0 )

Law of Accounting

BUS549T

The branches of law related to accounting law. Balance sheet law, accounting theories. Documents used in accounting. Trading companies and obligations to be taken to start work. Commercial books and bookkeeping obligation. Commercial books and evidence quality. The ability of commercial books to be evidence.

( 0 + 0 + 0 )

AKTS

Kredi

Saatler

(0 + 0 + 0 )