Course Name |
Accounting Control
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
MUH 250
|
Fall/Spring
|
3
|
0
|
3
|
5
|
Prerequisites |
None
|
|||||
Course Language |
Turkish
|
|||||
Course Type |
Elective
|
|||||
Course Level |
Short Cycle
|
|||||
Mode of Delivery | face to face | |||||
Teaching Methods and Techniques of the Course | Lecture / Presentation | |||||
National Occupation Classification | - | |||||
Course Coordinator | ||||||
Course Lecturer(s) | - | |||||
Assistant(s) | - |
Course Objectives | Aim of this course is to make student aware of the objectives and importance of Audit and provide students the ability to perform the audit process, analyze the audit evidence, the audit risk. |
Learning Outcomes |
The students who succeeded in this course;
|
Course Description | This course includes topics such as internal control structure, audit evidence, cycle approach in audit, assurance services, audit risk. |
Related Sustainable Development Goals |
|
|
Core Courses | |
Major Area Courses | ||
Supportive Courses |
X
|
|
Media and Management Skills Courses | ||
Transferable Skill Courses |
Week | Subjects | Related Preparation |
1 | Audit Concepts | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 1. |
2 | Audit Process | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 2. |
3 | Internal Control Structure | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 3. |
4 | Audit Evidences | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 4. |
5 | Audit Evidences | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 4. |
6 | Audit Evidences | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 4. |
7 | Audit Methods | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 5. |
8 | MID TERM EXAM | MID TERM EXAM |
9 | Audit Methods | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 5. |
10 | Cycle Approach in Audit | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 6. |
11 | Cycle Approach in Audit | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 6. |
12 | Cycle Approach in Audit | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 6. |
13 | Assurance Services | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 7. |
14 | Assurance Services | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. Chapter 7. |
15 | Review of the Semester | |
16 | FINAL | FINAL |
Course Notes/Textbooks | Muhasebe Denetimi, Vasfi Haftacı, Umuttepe Yayınları, 2016, ISBN: 6055936518. |
Suggested Readings/Materials | - |
Semester Activities | Number | Weigthing |
Participation |
1
|
10
|
Laboratory / Application | ||
Field Work | ||
Quizzes / Studio Critiques | ||
Portfolio | ||
Homework / Assignments | ||
Presentation / Jury | ||
Project | ||
Seminar / Workshop | ||
Oral Exams | ||
Midterm |
1
|
40
|
Final Exam |
1
|
50
|
Total |
Weighting of Semester Activities on the Final Grade |
2
|
50
|
Weighting of End-of-Semester Activities on the Final Grade |
1
|
50
|
Total |
Semester Activities | Number | Duration (Hours) | Workload |
---|---|---|---|
Theoretical Course Hours (Including exam week: 16 x total hours) |
16
|
3
|
48
|
Laboratory / Application Hours (Including exam week: '.16.' x total hours) |
16
|
0
|
|
Study Hours Out of Class |
14
|
3
|
42
|
Field Work |
0
|
||
Quizzes / Studio Critiques |
0
|
||
Portfolio |
0
|
||
Homework / Assignments |
0
|
||
Presentation / Jury |
0
|
||
Project |
0
|
||
Seminar / Workshop |
0
|
||
Oral Exam |
0
|
||
Midterms |
1
|
30
|
30
|
Final Exam |
1
|
30
|
30
|
Total |
150
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
|||||
1
|
2
|
3
|
4
|
5
|
|||
1 |
To be able to explain the scope, importance and functions of the accounting process |
-
|
-
|
-
|
X
|
-
|
|
2 |
To be able to recognize regulatory and supervisory agencies together with relevant and competent stakeholders in the field of accounting |
-
|
-
|
-
|
-
|
-
|
|
3 |
To be able to register, correct and close the financial transactions in the related accounting records within the accounting cycle |
-
|
-
|
-
|
-
|
-
|
|
4 |
To be able to analyze the financial statements like balance sheet and income statement |
-
|
-
|
-
|
X
|
-
|
|
5 |
To be able to use computer related software programs and field related computer applications |
-
|
-
|
-
|
-
|
-
|
|
6 |
To be able to recognize, organize, store the documents used in commercial life and to be able gain skills in office layout, archiving and personnel management |
-
|
-
|
-
|
-
|
-
|
|
7 |
To have the general knowledge about laws and specific legislation about taxes, social security, capital markets and foreign exchange |
-
|
-
|
-
|
-
|
-
|
|
8 |
To be able to explain the economic situatons by analyzing the concepts of the economic, the general functioning of the system and the relationship between the elements of the system and the economic phenomena |
-
|
-
|
-
|
-
|
-
|
|
9 |
To be able to develop the analytical thinking skills required for the solution of professional problems and applies the rules of mathematics and logic |
-
|
X
|
-
|
-
|
-
|
|
10 |
To be able to use the english at the general level of European Language Portfolio A2 to communicate effectively with his / her colleagues and to follow up necessary professional sources in his/her field |
-
|
-
|
-
|
-
|
-
|
|
11 |
To be able to make decisions based on the principles of professional ethics, accountability and responsibility |
-
|
-
|
-
|
X
|
-
|
|
12 |
To have the ability to work effectively in individual and multi-disciplinary teams and to use them in their work environment |
-
|
-
|
-
|
-
|
-
|
|
13 |
To have a broad perspective on social and academic aspects by closely following the developments in various different subjects in or out of the scope of his/her profession |
-
|
-
|
-
|
-
|
-
|
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
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