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12070 ACCOUNTING and AUDITING - Programmes With Thesis
LEVEL: Master's Degree, TYYÇ: Level 7, EQF-LLL: Level 7, QF-EHEA: Second Cycle
  Upon successful completion of the program designed in accordance with the aims and objectives of the program and the program learning outcomes in terms of knowledge, skills and competencies given below, students/learners will be able to:

PROGRAMME LEARNING OUTCOMES
KNOWLEDGE
(Described in terms of theoretical and factual knowledge) Percentage of Success
1 Develop and deepen their knowledge in the same field or elsewhere at the level of expertise, based on their bachelor’s cycle competence. %93.00
2 Associate the conceptual knowledge and practical studies with statistical analyses in the field. %92.25
3 Identify the scientific infrastructure required for conducting researches in the field. %92.00
4 Develop their professional discipline related to the educational infrastructure of PhD degree. %92.75
5 Develop their knowledge in the areas of financial, cost and managerial accounting and make applications. %93.00
6 Develop their conceptual knowledge about Turkish Accounting Standards and International Accounting Standards. %92.75
7 Follow and analyze the possible changes in the field of accounting-auditing. %92.50
8 Explain the interdiciplinary aspects of the subject field. %91.75
SKILLS
(Described in terms of cognitive and practical skills) Percentage of Success
1 Convey the knowledge of the subject field to employees and colleagues. %91.50
2 Use the conceptual knowledge acquired in the decision-making process. %92.00
3 Prepare and analyze financial statements in accounting-auditing fields and use them in decision-making process. %92.00
4 Prepare and analyze financial statements in accounting-auditing fields and use them in decision-making process. %92.00
5 Apply their acquired field knowledge in decision making and other behaviors and present skills on data analysis, problem descriptons and solution proposals. %92.25
6 Prepare balance sheets, income statements, statement of profit appropriation, statement of changes in equity, net working capital statement, flow of funds statement and cash-flow statement in accounting-auditing areas and use them in the auditing process. %92.00
7 Become a part of an independent auditin team in the process of auditing with the knowledge acquired in auditing, internal control and internal auditing. %92.00
8 Prepare, analyze and interpret the independent auditor report stating the responsibilities of management about the internal control and the limited and continual auditing reports. %92.25
PERSONAL & OCCUPATIONAL COMPETENCES IN TERMS OF EACH OF THE FOLLOWING GROUPS
Autonomy & Responsibility Percentage of Success
1 Conduct an independent study that requires expertise in the field. %92.00
2 Assume responsibility as a project director or a participant in accordance with the goals of the project. %92.25
3 Determine a vision, objective and target for an organization/institution. %92.25
4 Develop their skill of decision making and assume responsibility in the process of decision making. %93.25
Learning to Learn Percentage of Success
1 Use the acquired knowledge in critical assessments. %92.25
2 Analyze the changes that may occur in the field. %92.25
3 Comprehend the financial statements published in different countries and use them in the process of decision-making. %92.50
4 Clear the impact of inflation on financial statements and interpret the financial statements in terms of foreign currency. %89.50
Communication & Social Percentage of Success
1 Express knowledge, skills, opinions and suggestions acquired in the field in spoken or written form. %92.50
2 Communicate with those who conduct studies in the field. %92.50
3 Share knowledge, work in a group, evaluate critical approaches and incorporate them in their studies in an academic study environment. %92.75
4 Use computer softwares to enable them to enter data and make data analysis related to their field studies and use information and communication technologies in an advanced level. %89.50
Occupational and/or Vocational Percentage of Success
1 Analyze and conduct efficiently the relationship between the organization/institution and shareholders. %92.25
2 Contribute to the studies in the field with originality. %91.75
3 Identify the universal and social aspects of practices and solutions and the topics in the field of accounting and auditing and the problems of the era. %92.00
4 Identify the legal consequences of accounting and auditing practices. %92.50
EBS : İstanbul Aydın Üniversitesi Eğitim Öğretim Bilgi Sistemi İstanbul Aydın Üniversitesi AKTS Bilgi Paketi AKTS Bilgi Paketi ECTS Information Package Avrupa Kredi Transfer Sistemi (AKTS/ECTS), Avrupa Yükseköğretim Alanı (Bologna Süreci) hedeflerini destekleyen iş yükü ve öğrenme çıktılarına dayalı öğrenci/öğrenme merkezli öğretme ve öğrenme yaklaşımı çerçevesinde yükseköğretimde uluslarası saydamlığı arttırmak ve öğrenci hareketliliği ile öğrencilerin yurtdışında gördükleri öğrenimleri kendi ülkelerinde tanınmasını kolaylaştırmak amacıyla Avrupa Komisyonu tarafından 1989 yılında Erasmus Programı (günümüzde Yaşam Boyu Öğrenme Programı) kapsamında geliştirilmiş ve Avrupa ülkeleri tarafından yaygın olarak kabul görmüş bir kredi sistemidir. AKTS, aynı zamanda, yükseköğretim kurumlarına, öğretim programları ve ders içeriklerinin iş yüküne bağlı olarak kolay anlaşılabilir bir yapıda tasarlanması, uygulanması, gözden geçirilmesi, iyileştirilmesi ve bu sayede yükseköğretim programlarının kalitesinin geliştirilmesine ve kalite güvencesine önemli katkı sağlayan bir sistematik yaklaşım sunmaktadır. ETIS : İstanbul Aydın University Education & Training System Istanbul Aydin University ECTS Information Package ECTS Information Package European Credit Transfer and Accumulation System (ECTS) which was introduced by the European Council in 1989, within the framework of Erasmus, now part of the Life Long Learning Programme, is a student-centered credit system based on the student workload required to achieve the objectives of a programme specified in terms of learning outcomes and competences to be acquired. The implementation of ECTS has, since its introduction, has been found wide acceptance in the higher education systems across the European Countries and become a credit system and an indispensable tool supporting major aims of the Bologna Process and, thus, of European Higher Education Area as it makes teaching and learning in higher education more transparent across Europe and facilitates the recognition of all studies. The system allows for the transfer of learning experiences between different institutions, greater student mobility and more flexible routes to gain degrees. It also offers a systematic approach to curriculum design as well as quality assessment and improvement and, thus, quality assurance.