İzmir Ekonomi Üniversitesi
  • TÜRKÇE

  • VOCATIONAL SCHOOL

    Department of Accounting and Tax Applications (Turkish)

    MUH 250 | Course Introduction and Application Information

    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;

    • will be able to explain the importance and necessity of audit
    • will be able to analyze the relationship between generally accepted auditing standards and accounting records
    • will be able to list audit evidences
    • will be able to apply the audit process
    • will be able to analyze audit risk
    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

     



    Course Category

    Core Courses
    Major Area Courses
    Supportive Courses
    X
    Media and Management Skills Courses
    Transferable Skill Courses

     

    WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

    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

    -

     

    EVALUATION SYSTEM

    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

    ECTS / WORKLOAD TABLE

    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

     

    COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

    #
    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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