COURSE INFORMATION Course Title: ACCOUNTING THEORY

Code	Course Type	Regular Semester	Theory	Practice	Lab	Credits	ECTS
BUS 801	B	1	3	0	0	3	10

Academic staff member responsible for the design of the course syllabus (name, surname, academic title/scientific degree, email address and signature)	NA
Lecturer (name, surname, academic title/scientific degree, email address and signature) and Office Hours:	Mustafa Üç
Second Lecturer(s) (name, surname, academic title/scientific degree, email address and signature) and Office Hours:	NA
Teaching Assistant(s) and Office Hours:	NA
Language:	English
Compulsory/Elective:	Elective
Classroom and Meeting Time:
Course Description:	This course is designed to introduce students to the concepts and uses of accounting in a business enviroment and its role in the economic decision-making process. Primary areas of study include analysis and recording of business transactions and preparation of financial statements.
Course Objectives:	This course gains to students the most advanced and specialized skills and techniques including synthesis and evaluation, needed to solve contemporary problems. At the end students will have potential accounting theory knowledge which provides necessary ground to do research in accounting in high quality.

COURSE OUTLINE

Week	Topics
1	Introduction to Accounting Theory
2	Accounting: Information for Decision Making : Financial Statements
3	Accounting History
4	Functions of Measurement and Valuation
5	Functions of Measurement and Valuation
6	Evaluation and Evolution of Financial Statements
7	Regulation in Accounting Field: Standard Setting Issues
8	Regulation in Accounting Field: Standard Setting Issues
9	Positive Accounting Theory
10	Accounting systems and International Accounting
11	Comparison of IFRS and US-GAAP Conceptual Frameworks
12	Research Perspectives in Accounting
13	Students Presentations and Discussions
14	Students Presentations and Discussions

Prerequisite(s):
Textbook:	Scott, W. Financial Accounting Theory, 2003, Prentice Hall, Third Edition, USA, Evans, T. Accounting Theory : Contemporary Accounting Issues, 2003, Thomson South-Western, USA. Wolk, Tearney,and Dodd, 2000, A Conceptual And Institutional Approach Accounting Theory, Thomson Learning, USA. Zeff, Keller. 1985, Financial Accounting Theory Issues and Controversies, Mc-Graw Hill,USA. Walton, P., A. Haller, and B. Raffournier, 2003, International Accounting, Thomson Scientific, Second Edition, UK.
Other References:	Academic Journals in Accounting Theory: Accounting Organization and Society (SSCI) and Critical Perpectives on Accounting (SSCI).
Laboratory Work:
Computer Usage:	No
Others:	No

COURSE LEARNING OUTCOMES

1	To provide theoretical and institutional aspects of accounting.
2	To identify main elements of accounting theory and to establish the linkages to significant problem areas of accounting.
3	To provide the students a sound theoretical background for comprehension ofstandard setting issue of accounting, and global accounting issues.
4	To present research perspectives in accounting

COURSE CONTRIBUTION TO... PROGRAM COMPETENCIES (Blank : no contribution, 1: least contribution ... 5: highest contribution)

No	Program Competencies	Cont.
Doctorate (PhD) in Business Administration Program
1	The students are expected to gain the skills of understanding, analyzing, explaining and using the fundamental concepts of Business Administration.	3
2	Skills of understanding the requirements for designing a business unit or environment.	3
3	They gain knowledge about management and organization.	3
4	They gain knowledge about marketing and production.	2
5	They gain knowledge about accounting and finance.	5
6	They learn how to benefit from mathematical and statistical methods used in business management.	3
7	Learning the communication skills by acquiring the professional terminology of business administration.	3
8	Learning and adopting the ethical, social and legal (laws and regulations) responsibilities needed in the field of business administration and management.	4
9	Ability to effectively use technological devices (IT systems) and modern techniques in managing a business environment successfully.	3
10	Gain the theoretical knowledge of both classical and modern theories necessary to manage a business.	2
11	Acquiring an open minded-attitude through continuous learning and practice and participation.	5

COURSE EVALUATION METHOD

Method	Quantity	Percentage
Midterm Exam(s)	1	20
Project	2	40
	Total Percent:	100%

ECTS (ALLOCATED BASED ON STUDENT WORKLOAD)

Activities	Quantity	Duration(Hours)	Total Workload(Hours)
Course Duration (Including the exam week: 16x Total course hours)	16	3	48
Hours for off-the-classroom study (Pre-study, practice)	16	3	48
Mid-terms	1	10	10
Assignments	2	25	50
Final examination	1	40	40
Other	6	9	54
Total Work Load:			250
Total Work Load/25(h):			10
ECTS Credit of the Course:			10