Accounting for Lawyers(HUK363)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| HUK363 | Accounting for Lawyers | 5 | 2 | 0 | 0 | 2 | 2 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | Turkish |
| Course Type | Elective |
| Course Level | Bachelor Degree |
| Course Instructor(s) | Volkan DEMİR vdemir@gsu.edu.tr (Email) Sıla ÖZTÜRKLER sozturkler@gsu.edu.tr (Email) |
| Assistant | |
| Objective | -The aim of this course is to provide accounting and financial statement literacy to law students. |
| Content | - |
| Course Learning Outcomes |
Students who successfully complete the course will gain knowledge and competence on: 1. Fundamental concepts of accounting, 2. Financial statements, 3. Financial reporting and bookkeeping, 4. Financial statement analysis methods, 5. Independent audit processes and opinions within the scope of the relevant legislation. |
| Teaching and Learning Methods | Theoretical lectures and practical exercises. |
| References |
Yüksel Koç Yalkın, Genel Muhasebe İlkeler ve Uygulamalar, Nobel Yayınevi Turkish Commercial Code |
Theory Topics
| Week | Weekly Contents |
|---|---|
| 1 | Introduction to Accounting and Financial Information System |
| 2 | Financial Statements |
| 3 | Fundamental Accounting Principles |
| 4 | Problem Solving |
| 5 | Financial Analysis 1 |
| 6 | Financial Analysis 2 |
| 7 | Midterm Exam |
| 8 | Financial Structure and Financing Methods |
| 9 | Problem Solving |
| 10 | Introduction to Independent Audit and within the scope of TCC Nb. 6102: Valuation Principles, Preservation Of Documents, Duties Of KGK |
| 11 | Loss Of Capital And Insolvency, Concordat, Early Detection Of Risk And Risk Management, Independent Audit |
| 12 | Election Of Auditor, Dismissal, Termination Of Contract Those Who Can Become Auditors, Submission Obligation, Audit Report, Audit Opinion, Confidentiality Obligation, True And Fair View |
| 13 | Principles of Corporate Governance |
| 14 | Revision |
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Contribution of in-term studies to overall grade | 1 | 40 |
| Contribution of final exam to overall grade | 1 | 60 |
| Toplam | 2 | 100 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Assignments | 0 | 0 |
| Presentation | 0 | 0 |
| Midterm Examinations (including preparation) | 0 | 0 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 0 | 0 |
| Quiz | 0 | 0 |
| Term Paper/ Project | 0 | 0 |
| Portfolio Study | 0 | 0 |
| Reports | 0 | 0 |
| Learning Diary | 0 | 0 |
| Thesis/ Project | 0 | 0 |
| Seminar | 0 | 0 |
| Other | 0 | 0 |
| Toplam | 0 | 0 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Recognizing fundamental legal concepts, defining, interpreting and using them. | X | ||||
| 2 | Recognizing fundamental disciplines of law and their content, including legislation, case-law and the doctrine in the relevant discipline. | X | ||||
| 3 | Recognizing positive norms in the legislation and being able to define and explain the principals of methodology. | X | ||||
| 4 | Being able to determine, identify and restate legal problems. | X | ||||
| 5 | Being able to use legal interpretation principals in an efficient manner in order to analyse and resolve a legal problem and in order to develop a strategy. | X | ||||
| 6 | Being able to conduct academic researches on legal problems and to propose solutions. | X | ||||
| 7 | Assuming responsibility individually or collectively for resolving complicated legal problems. | X | ||||
| 8 | Being able to criticise positive norms of the law system. | X | ||||
| 9 | Being able to explain technical legal knowledge in Turkish, French and English verbally or in writing, being able to report personal opinion concerning a legal problem verbally or in writing in a persuasive manner. | X | ||||
| 10 | Being able to follow up the local and international legal literature, to update technical legal knowledge permanently, to use information technology in an efficient manner in order to achieve these goals. | X | ||||
| 11 | Being able to conduct comparative academic researches between different law systems. | X | ||||
| 12 | Respecting human rights and universal principals and notions of law. | X | ||||
| 13 | Respecting the ethical standarts, good faith, fairness and equity principals. | X | ||||
| 14 | Being sensitive to social problems, democracy, laicism and rule of law principal. | X | ||||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 13 | 2 | 26 |
| Working Hours out of Class | 1 | 5 | 5 |
| Assignments | 1 | 2 | 2 |
| Presentation | 0 | 0 | 0 |
| Midterm Examinations (including preparation) | 1 | 5 | 5 |
| Project | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Other Applications | 0 | 0 | 0 |
| Final Examinations (including preparation) | 1 | 5 | 5 |
| Quiz | 0 | 0 | 0 |
| Term Paper/ Project | 0 | 0 | 0 |
| Portfolio Study | 0 | 0 | 0 |
| Reports | 0 | 0 | 0 |
| Learning Diary | 0 | 0 | 0 |
| Thesis/ Project | 0 | 0 | 0 |
| Seminar | 0 | 0 | 0 |
| Other | 0 | 0 | 0 |
| Total Workload | 43 | ||
| Total Workload / 25 | 1.72 | ||
| Credits ECTS | 2 | ||