- Main Page
- Information on the Institution
- General Description of the Institution
- Address of İzmir University of Economics
- Academic Authorities
- Academic Calendar
- Recognition of Prior Learning
- Recognition of Study Abroad
- List of Programs Offered
- General Admission Requirements
- General Registration Procedures
- ECTS Credit Allocation
- Grading
- Arrangements for Academic Guidance
- Internationalization
- Institutional ECTS Coordinator
- Departmental Erasmus Coordinators
- Degree Programs
- Business Administration
- Qualification Awarded
- Level of Qualification
- Specific Admission Requirements
- Qualification Requirements and Regulations
- Recognition of Prior Learning
- Profile of the Program
- Program Outcomes
- Course & Program Outcomes Matrix
- Occupational Profiles of Graduates
- Access to Further Studies
- Program Structure
- Course Structure Diagram with Credits
- Exam Regulations & Assessment & Grading
- Graduation Requirements
- Mode of Study
- Program Director (or Equivalent)
- Evaluation Questionnaires
- Courses
- General Information For Students
- About İzmir
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- Diploma Supplement
- Erasmus Policy Statement
- National Qualifications
- Bologna Commission
11111
COURSE INTRODUCTION AND APPLICATION INFORMATION
dba.ieu.edu.tr
| Course Name | |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| Fall/Spring |
| Prerequisites | None | |||||
| Course Language | ||||||
| Course Type | Elective | |||||
| Course Level | - | |||||
| Mode of Delivery | - | |||||
| Teaching Methods and Techniques of the Course | ||||||
| Course Coordinator | - | |||||
| Course Lecturer(s) | - | |||||
| Assistant(s) | - | |||||
| Course Objectives | |
| Learning Outcomes | The students who succeeded in this course;
|
| Course Description |
|
| Core Courses | |
| Major Area Courses | X | |
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
| Week | Subjects | Required Materials |
| 1 | Overview of Turkish Accounting Environment | |
| 2 | Conceptual Framework | Kavramsal Çerçeve, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=113&Itemid=69Conceptual Framework, http://www.iasb.org/IFRSs/IFRS.htm |
| 3 | Conceptual Framework | Kavramsal Çerçeve, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=113&Itemid=69Conceptual Framework, http://www.iasb.org/IFRSs/IFRS.htm |
| 4 | Presentation of Financial Statements | IAS 1, http://www.iasb.org/IFRSs/IFRS.htmTMS 1, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 5 | Presentation of Financial Statements | IAS 1, http://www.iasb.org/IFRSs/IFRS.htmTMS 1, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 6 | TMS 7: Statement of Cash Flows | IAS 7, http://www.iasb.org/IFRSs/IFRS.htm TMS 7, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 7 | TMS 2: Inventories | IAS 2, http://www.iasb.org/IFRSs/IFRS.htmTMS 2, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 8 | TMS 8:Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 10: Events After the Balance Sheet Date | IAS 8, http://www.iasb.org/IFRSs/IFRS.htmTMS 8, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 9 | TMS 16: Property, Plant and Equipment | IAS 16, http://www.iasb.org/IFRSs/IFRS.htmTMS 16, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 10 | TMS 16: Property, Plant and Equipment | IAS 16, http://www.iasb.org/IFRSs/IFRS.htmTMS 16, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 11 | TMS 36: Impairment of Assets & IAS 23 Borrowing Costs | IAS 36, http://www.iasb.org/IFRSs/IFRS.htmTMS 36, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 12 | TMS 18: Revenue | IAS 18, http://www.iasb.org/IFRSs/IFRS.htmTMS 18, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 13 | TMS 18: :Revenue | IAS 18, http://www.iasb.org/IFRSs/IFRS.htmTMS 18, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 14 | TMS 37: Contingent Liabilities & Assets | IAS 37, http://www.iasb.org/IFRSs/IFRS.htmTMS 37, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 15 | TMS 17: Leasing | IAS 17, http://www.iasb.org/IFRSs/IFRS.htmTMS 17, http://www.tmsk.org.tr/index.php?option=comcontent&task=view&id=41&Itemid=38 |
| 16 | Review of the Semester |
| Course Notes/Textbooks | The accounting web pages above and powerpoint presentations |
| Suggested Readings/Materials | Wiley IFRS 2009: Interpretation and Application of International Accounting and Financial Reporting Standards, by Barry J. Epstein and Eva K. Jermakowicz.International Financial Reporting : A practical guide, by Alan Melville (2.edition), Prentice Hall |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments | 25 | 20 |
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exam | ||
| Midterm | 1 | 40 |
| Final Exam | 1 | 40 |
| Total |
| Weighting of Semester Activities on the Final Grade | 60 | |
| Weighting of End-of-Semester Activities on the Final Grade | 50 | |
| Total |
ECTS / WORKLOAD TABLE
| Semester Activities | Number | Duration (Hours) | Workload |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 15 | 2 | |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 25 | 2 | |
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 20 | |
| Final Exams | 1 | 12 | |
| Total | 160 |
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To solve problems, to have analytical and holistic viewpoint and to develop strategic thinking as a principle in the field of business administration | X | ||||
| 2 | To evaluate It is aimed to graduate students whom are able to critique what they have already learn in the field of management, adopting life long learning and continuously developing themselves | X | ||||
| 3 | It is aimed to graduate students whom are able to transfer their academic knowledge to organizational level and capable of expressing themselves regarding organizational problems both oral and written | X | ||||
| 4 | The students are required to understand the concepts and ideas of business in both national and multinational settings and practice cross disciplinary and comparative analysis | X | ||||
| 5 | It is required to know and practice the quality and productivity principles of business life | X | ||||
| 6 | Act and think with an innovative motive and able to apply the academic knowledge gain during new and unconventional occasions | X | ||||
| 7 | Acquiring leadership qualifications and applying them successfully | X | ||||
| 8 | Working efficiently and effectively, learning how to be a team member, taking responsibilities, being open minded, constructive, vulnerable to criticism and having self confidence | X | ||||
| 9 | It is required to know the regional economic aspects and transfer the academic knowledge to real life with both national and international thinking | X | ||||
| 10 | To know and apply the realities of business ethics and act according to social, scientific and ethical values under any circumstances such as data collection, evaluation, announcing and practicing | X | ||||
| 11 | Able to use a foreign language as fluent as possible for both chasing the scientific publication and developing proper communication with colleagues from other countries, (“European Language Portfolio Global Scale”, Level B1) | X | ||||
| 12 | Intermediate in both written and spoken of a second foreign language | X | ||||
| 13 | Able to use computer programs and technology to an adequate level required by business practices. | X | ||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest