COURSE INFORMATION PACKAGE · G531
Financial Reporting Techniques
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Weekly Contents Assessment System Relation of Proficiency ECTS
Course Instructor(s)
Banu DİNCER
bdincer@gsu.edu.tr
bdincer@gsu.edu.tr
Weekly Contents
| 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) |
Assessment System
| Activities | Number | Contribution |
|---|---|---|
| Contribution of in-term studies to overall grade | 0 | 60 |
| Contribution of final exam to overall grade | 1 | 40 |
| Total | 1 | 100 |
| Activities | Number | Contribution |
|---|---|---|
| Presentation | 2 | 30 |
| Midterm Examinations (including preparation) | 1 | 30 |
| Total | 3 | 60 |
Relation of Proficiency
| 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 | ||||
ECTS
| 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 | ||