An introduction to financial reporting designed to create an awareness of the accounting concepts and principles for preparing the four basic financial statements: the income statement, statement of stockholders’ equity, balance sheet, and statement of cash flows. The course is designed to benefit all students who will be future users of accounting information
An introduction to the determination, development, and uses of internal accounting information needed by management in decision-making while continuously controlling and managing costs. The course is designed to benefit all students who will be future users of accounting information.
Cost concepts, cost accumulation systems, job order and process costing, joint product by-product costing, cost allocation and allocations of service department, standard costing, computation and analysis of variances, disposition of variances, direct and absorption costing, activity-based costing.
Overview of financial statements, financial reporting and financial analysis techniques (horizontal, vertical and ratio analysis), analyzing financing, investing and operating activities, cash flow analysis, return on invested capital, profitability analysis, credit and risk analysis.
Generally accepted auditing standards, professional ethics, legal liability; the role of the auditor; organization of the accounting profession, the current audit environment; theory of auditing and practical examples of auditing techniques and work programs.
Uniform accounting system and uniform cost accounting practice in Turkey. Capital Market Board regulations for Turkish accounting practice, Comparative analysis with Turkish accounting practice and International Accounting Standards, Price level accounting practice in Turkey. A review of Turkish Tax system, systematic analysis of Tax Procedure Law, Income Tax Law, Corporate Tax Law and Value Added Tax Law. (Taught in Turkish)
Topics will be announced when offered.
Topics will be announced when offered.
Topics will be announced when offered.
Topics will be announced when offered.
Topics will be announced when offered.
Topics will be announced when offered.
Topics will be announced when offered.
Topics will be announced when offered.
Topics will be announced when offered.
Topics will be announced when offered.
Introduction to Law; Public Law; Private Law; Introduction to Turkish Law (Turkish Judicial System; Constitutional Law; Administrative Law; Criminal Law; Criminal Procedure) History of Turkish Private Law; Basic Concepts of Private Law; Law of Persons; Law of Contracts; Sales Contracts; Law of Torts; Law of Property; Business Enterprises; Negotiable Instrument; Secured Transactions; Corporate Law; Corporate Taxation; Competition Law; Intellectual Property Law; International Commercial Arbitration; Labour Law.
Integration of the knowledge from different areas of the business curriculum: operations, marketing, accounting, finance, information systems, management strategy by applying concepts and frameworks to real life cases to solve business problems; teamwork and presentations.
Methods used for empirical examination of economic phenomena. Linear regression: least squares, goodness of fit, prediction; classical regression model; properties of estimators; links between models and economic theory; functional form; interpretation of regression results. Inference; confidence intervals and hypothesis testing; introduction to econometric packages and applications using data from economics and business; implications of relaxing the assumptions of the classical regression model.
Available to students with a GPA equal to or greater than 3.00 and with consent of the instructor.
Available to students with a GPA equal to or greater than 3.00 and with consent of the instructor.