Financial Reporting Techniques(G531)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| G531 | Financial Reporting Techniques | 1 | 3 | 0 | 0 | 3 | 7 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | Turkish |
| Course Type | Elective |
| Course Level | Masters Degree |
| Course Instructor(s) | Banu DİNCER bdincer@gsu.edu.tr (Email) |
| Assistant | |
| Objective | The objective of the course is to inform students on financial reporting theory and financial reporting techniques. |
| Content |
Financial reporting theory Alternative approaches in financial reporting The role of financial reporting in market economy The problem of measurement in financial reporting Alternative measurement approaches Recognition and qualitative characteristics of financial statements Normative accounting theory Positive accounting theory Management compensation theory Earnings management Reporting manipulations International accounting (international financial reporting) |
| Course Learning Outcomes |
This course will provide to 1. Have information on basic concepts of financial reporting and the accounting systems applied in various countries. 2. Prepare statement of financial position, statement of comprehensive income and statement of cash flows in accordance with International Financial Reporting Standards. 3. Prepare managerial reports through analysis of the financial position and financial performance. 4. Have information on principles applied to reporting assets and liabilities in the statement of financial position. 5. Have information on principles applied to reporting income and expenses in the statement of comprehensive income. |
| Teaching and Learning Methods | |
| References |
* Accounting Theory-Vernon Kam ** Corporate Financial Reporting: Theory and Practice-Andrew W. Higson |
Theory Topics
| Week | Weekly Contents |
|---|---|
| 1 | Financial reporting theory |
| 2 | Financial reporting theory |
| 3 | Alternative approaches in financial reporting |
| 4 | The role of financial reporting in market economy |
| 5 | The problem of measurement in financial reporting |
| 6 | Alternative measurement approaches |
| 7 | Recognition and qualitative characteristics of financial statements |
| 8 | Normative accounting theory |
| 9 | Positive accounting theory |
| 10 | Management compensation theory |
| 11 | Earnings management |
| 12 | Reporting manipulations |
| 13 | International accounting (international financial reporting) |
| 14 | International accounting (international financial reporting) |
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Contribution of in-term studies to overall grade | 0 | 60 |
| Contribution of final exam to overall grade | 1 | 40 |
| Toplam | 1 | 100 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Presentation | 2 | 30 |
| Midterm Examinations (including preparation) | 1 | 30 |
| Toplam | 3 | 60 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | At the end of the program successful students, Will have a good command of the concepts and theories of different areas of Business Administration such as Production, Marketing, Accounting/Finance, Management and Organizational Behavior and will have an integrative point of view to understand the interaction between these domains. | X | ||||
| 2 | Will be able to grasp the operation of different functions (Accounting /Finance, Marketing, Human Resources, and Management) of organizations and also will be able to create hypotheses for research proposals. | X | ||||
| 3 | Will be able to do research for determining changes, diagnosing problems and developing solutions in business world. | X | ||||
| 4 | Will have a command of qualitative and quantitative research methodology. | X | ||||
| 5 | Will be able to conduct statistical analyses and interpret the results. | |||||
| 6 | Will have a command of scientific studies (writing articles, presenting papers) | X | ||||
| 7 | Should have mastery of at least one foreign language at a scientific level to be able to realize cross-cultural studies. | X | ||||
| 8 | Should be able to update his/her professional knowledge and skills continuously to be able to adapt to changes in scientific area. | X | ||||
| 9 | Should be able to do team work in researches and studies and contribute to information flow. | X | ||||
| 10 | Will be able to have a holistic approach to Business Administration and prepare a thesis on a special area of the field. | X | ||||
| 11 | être en mesure d’avoir une perspective globale de la gestion et de fournir une thèse en se spécialisant dans une des sphères de ce domaine. | X | ||||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Total Workload | 0 | ||
| Total Workload / 25 | 0.00 | ||
| Credits ECTS | 0 | ||