COURSE UNIT TITLE

: USE OF ACCOUNTING DATA IN INFORMATION PROCESSES

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IŞL 6054 USE OF ACCOUNTING DATA IN INFORMATION PROCESSES ELECTIVE 3 0 0 6

Offered By

Business Administration

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

ASSISTANT PROFESSOR EMINE YASEMIN YEGINBOY

Offered to

Business Administration

Course Objective

Today, the accounting system that constitutes the memory of business life has gained a wide range of information that covers all the functions of businesses. The accountant has a dynamic role, such as informing the in-house and non-business areas, as well as the management of business functions and the analysis and evaluation of the results of business activities. These roles are controlled and supervised to prevent errors, fraud and corruption; Will be accomplished by applying Turkish Accounting Standards and Turkish Financial Reporting Standards for transparency in information sharing at national and international level.
From the point of solving the commercial law problems, he has introduced the concept of forensic accounting within accounting and legal information.
Purpose; The information obtained from the accounting information system of the enterprises is converted into information and the accountant is informed about using it in advanced management applications.

Learning Outcomes of the Course Unit

1   1 Know the internal control system,
2   2 Financial statements prepared and presented by applying TAS and TFRS
3   3 Apply corporate governance principles,
4   4 Should identify abuse, fraud, corruption, fraud in accounting documents and records,
5   5 Forensic accounting should know and apply,

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 1 Introduction and Course Description- Accounting Information System
2 2 Basic Assumptions and Concepts in Accounting Applications 12 Proofreading and Analysis of Accounting Data -Forensic accounting
3 3 In Terms of The Effectiveness and Effectiveness of The Management, the "Internal Control System" 13 Accounting-Legal Relation in Judicial System
4 4 The Role of Internal Control System In and Internal Audit Unit and Committees in Accounting 14 Accounting Applications in Forensic Expertise
5 5 Transparency in Accounting Data
6 6 Financial Abuse, Fraud, Corruption, Fraud in Establishments Determination of Operations
7 7 The Role of Accounting in Determining, Preventing or Least-Negative Determination of Financial Crises
8 8 Transparency Practices and Legal Regulations
9 9 Place of International Accounting Standards (IAS) in International Accounting Theory
10 10 Purpose and Importance of Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS)National Business
11 11 Corporate Governance Principles and Reports in International and National Business

Recomended or Required Reading

Published international and natıonal books, articles and papers about the lecture,
TOROSLU ,M. Vefa (2012),Muhasebe Teorisi;Adalet Yayınevi,Ankara .
ATMACA, Metin ve TERZI ,Serkan (2012), Adli Muhasebe, Yaylım Yayıncılık,Istanbul.
SIDNEY J. Gray and HELEN Kang(Oct 2014)Accounting Transparency and International Standard Setting, The Oxford Handbook of Economic and Institutional Transparency
GÜLTEN, Selçuk, (2010/3)Adli Muhasebe Kavramı ve Adli Müşavirlik Mesleği, Ankara Barosu Dergisi , Yıl:68.
No: 11 - COSO Iç Kontrol Bütünleşik Çerçeve 2013
ÖZBEK,Çetin,(2013) Iç Denetim Kurumsal Yönetim, Risk Yönetimi, Iç Kontrol, Türkiye Iç Denetim Enstitüsü,Ankara
Türk Ticaret Kanunu
Sermaye Piyasası Kanunu
TMS ve TFRS Setleri

Planned Learning Activities and Teaching Methods

Interactive classroom environment, lecture, presentations, article discussions. research studies, case studies,term paper work,exam..

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Over 100 min. 75 points are enough to succeed.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Dokuz Eylul University Faculty of Economics and Administrative Sciences
E-mail: yasemin.yeginboy@gmail.com ; yasemin.yeginboy@deu.edu.tr

Office Hours

It is stated according to the course programme in every semestr by the course instructor (lecturer).

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Tutorials 2 3 6
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for final exam 1 15 15
Preparing presentations 1 13 13
Preparing assignments 1 20 20
Preparation for midterm exam 1 10 10
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 150

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.11
LO.21
LO.31
LO.4111
LO.51

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

HOME / ABOUT US / DEGREE PROGRAMMES / GENERAL INFORMATION FOR STUDENTS / INTERNATIONAL RELATIONS