Master Program in Business Administration

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
Print the course contents
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
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. 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
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. 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
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. 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
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. 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
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. 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
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. X
11 Will be able to carry out an original study on his/her specialization area with recent and advanced information. 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
Project 0 0 0
Laboratory 0 0 0
Other Applications 0 0 0
Final Examinations (including preparation) 1 14 14
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 192
Total Workload / 25 7,68
Credits ECTS 8
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