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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS IŞL 6050 HISTORY AND THEORY OF ACCOUNTING ELECTIVE 3 0 0 6

Offered By

MANAGEMENT

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR AHMET SEHA SELEK

Offered to

MANAGEMENT

Course Objective

To give detailed information about the economical history and theorem of accounting science to the managers especiallay academicans.

Learning Outcomes of the Course Unit

1   To make managers understand the theorem of accounting and its basic approaches. 2   To analyze the accounting applications and economical effiency relations. 3   To examine the importance of accounting applications in terms of business management within the historical dimensions. 4   To obtain basic data that will develeop the theories adapting to the economicel developments in the future. 5   To be able to produce new information by benefiting from existing accountşng theories and being able to use this information in the international area.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 Introduction and Course Description 2 Scientific introduction (subjects, type of studying and exams etc.) 3 Historical development from clay tablets to advanced digital accounting applications 4 The aim and applications of first accounting studies 5 Historical development of double directed accounting applications 6 The role of Risale-i felekiye and La Summa in double directed accounting applications 7 Matching of Risale-i felekiye and La Summa 8 Total view of accounting approaches 9 Cash and arranged cash base 10 Accounting approach of accrual base 11 Accounting approach of today (Accounting standards) 12 Evaluation of accounting approach in terms of accounting standards 13 Some up-t-date accounting theories 14 Conclusion and Evaluation

Recomended or Required Reading

Main resource: Sterling, Robert. "Toward the Science of Accounting, Matulich vd. Financial Accounting" Other resources: Akdoğan, Nalan. "Muhasebe Teorisi" Books and materials etc.

Planned Learning Activities and Teaching Methods

Lecturing, making the students examining in their fields.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 FCG FINAL COURSE GRADE 3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60 4 RST RESIT 5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

seha.selek@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 14 3 42 Preparation for midterm exam 3 4 12 Preparation for final exam 5 3 15 Preparing assignments 10 1 10 Preparations before/after weekly lectures 14 4 56 Final 1 2 2 Midterm 1 1 1 TOTAL WORKLOAD (hours) 138

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 LO.1 1 LO.2 1 LO.3 1 LO.4 1 LO.5 1