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 | |
Course Type | |
Course Level | Masters Degree |
Course Instructor(s) | Banu DİNCER bdincer@gsu.edu.tr (Email) |
Assistant | |
Objective | |
Content | |
Course Learning Outcomes | |
Teaching and Learning Methods | |
References |
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 |
---|---|---|---|
Class Hours | 14 | 3 | 42 |
Working Hours out of Class | 14 | 7 | 98 |
Assignments | 2 | 3 | 6 |
Presentation | 2 | 10 | 20 |
Midterm Examinations (including preparation) | 1 | 12 | 12 |
Final Examinations (including preparation) | 1 | 14 | 14 |
Total Workload | 192 | ||
Total Workload / 25 | 7,68 | ||
Credits ECTS | 8 |