ACCOUNTING AND INTERNATIONAL REPORTING (TURKISH, NONTHESIS)


Profile of the Program

The process of change in the world and the rapid spread of commercial activities all over the world naturally necessitated many regulations in the field of accounting. These regulations had reflections in Turkey as well, and Turkey quickly carried out the necessary harmonization efforts for international activities in the field of accounting. When viewed from a wider perspective, it is seen that financial statement users are not limited to domestic interest groups, but also include foreign investors. Therefore, today, financial reporting, accounting standards and auditing have gained a different dimension. Within the framework of this program, prepared in the field of accounting expertise, it is aimed to provide graduate students with a broad perspective on almost every subject related to accounting and financial reporting. The program is not only aimed at educating professional accountants, but also for a wider interest group that needs financial statement reading and reporting. Within the framework of this program, besides the conceptual information on accounting and financial management, auditing, accounting standards and financial reporting, practical information will also be presented. The duration of the non-thesis master's program, excluding the time spent in scientific preparation, is three semesters, starting from the semester in which the courses related to the program they are enrolled in, regardless of whether they are registered for each semester, and who cannot fulfill the success conditions/criteria stipulated by the higher education institution within this period; The student who fails in the project work within the maximum period is dismissed from the higher education institution.

Qualification Awarded

The students who successfully complete the program are awarded the degree of Bachelor of Accounting and International Reporting

Level of Qualification

This is a program.

Specific Admission Requirements

Before the start of each semester, the institutes request the quota of Turkish and foreign students from the programs and, if any, the special conditions required for application. In line with the requests from the programs, they announce the names of the graduate programs they will accept, the quota for Turkish and foreign students, the documents required for application, the deadline and other issues, and announce them to the candidates. Candidates who will apply for graduate education apply to the relevant institute with the required documents within the period specified in the announcement. In order for students to apply to a graduate program; If he/she has a bachelor's degree and is going to apply to a program with thesis, he/she must obtain at least 55 standard points in the academic personnel and graduate education entrance exam (ALES) conducted centrally by the Measurement Selection and Placement Center (ÖSYM) or ALES base score in the score type of the program applied. They must have obtained an equivalent base score from the GMAT or GRE exams determined by ALES is not required for Non-Thesis Programs. For English programs, it is necessary to get at least 65 points from one of the foreign language exams determined by the Interuniversity Board or to get the required score from the language exam to be held by the university. Foreign Language Exam (YDS): 65, Test of English as a Foreign Language (TOEFL): 79, BAU Language Proficiency Exam: 65, YÖKDİL: 65). NOTE: The above-mentioned score criteria are the minimum value for application and may vary in some programs.

Qualification Requirements and Regulations

The non-thesis master's program consists of a total of 30 credits and 90 ECTS. This program consists of 10 courses and a term project course to be taken at the end of the year. The term project course is non-credit. For graduation, it is necessary to be successful in the term project and to have an average of 3.00 GPA in the courses.

Recognition of Prior Learning

In this program, the recognition of previous learning is made according to the Bahçeşehir University Graduate Education Regulations.

Occupational Profiles of Graduates

Graduates find a place for themselves in business life as both entrepreneurs and employees. Our graduates from Master's programs, Public institutions and companies' Accounting units, Audit, Accounting, Financial Advisory, Financial Consultancy etc. in companies; They can work in positions such as Accounting staff, Audit staff, Financial Advisor, Certified Public Accountant, Sworn Financial Advisor.

Access to Further Studies

Those who enrolled in the Non-Thesis Master's program before 06/02/2013 or those who have already graduated can apply to the doctoral programs. Those enrolled in the Non-Thesis Master's program after 06/02/2013 cannot apply to the PhD programs.

Program Outcomes

1 Being able to develop and deepen their knowledge at the level of expertise in the same or a different field, based on undergraduate level qualifications.
2 To be able to comprehend the interdisciplinary interaction with which the field is related.
3 To be able to use the theoretical and applied knowledge at the level of expertise acquired in the field.
4 To be able to interpret and create new knowledge by integrating the knowledge gained in the field with the knowledge from different disciplines.
5 To be able to solve the problems encountered in the field by using research methods.
6 To be able to systematically transfer current developments in the field and their own studies to groups in and outside the field, in written, verbal and visual forms, by supporting them with quantitative and qualitative data.
7 To be able to critically examine social relations and the norms that guide these relations, to develop them and take action to change them when necessary.
8 To be able to critically evaluate the knowledge and skills acquired in the field of expertise and to direct their learning.
9 To be able to supervise and teach these values by observing social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field.
10 To be able to develop strategy, policy and implementation plans in the fields related to the field and to evaluate the obtained results within the framework of quality processes.
11 To be able to use the knowledge, problem solving and/or application skills they have internalized in their field in interdisciplinary studies.
12 Being able to independently carry out a work that requires expertise in the field.
13 To be able to develop new strategic approaches for the solution of complex and unpredictable problems encountered in applications related to the field and to produce solutions by taking responsibility.
14 Being able to lead in environments that require solving problems related to the field.

Course & Program Outcomes Matrix

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Courses
ISL5301 Research Methods and Ethics 4 4 5 4 4 4 4 2 4 5 4 5 5 4
ISL5423 International Accounting Standards 4 5 4 5 4 5 3 5 3 4 3 4 4 4
ISL5511 Financial Management 3 4 5 5 5 4 4 4 4 5 2 4 5 3
ISL5999 Project 3 4 5 2 5 4 2 5 5 4 5 4 4 5
Departmental Elective
EKO5001 Management Economics
ISL5109 Asset Liability Management in Banking
ISL5111 Independent Audit in Capital Markets
ISL5365 Behavioral Finance and Economics
ISL5433 Tax Accounting and Auditing
ISL5441 Modern Approaches in Cost Accounting
ISL5443 Internal Audit and Risk Management
ISL5444 Financial Statement Analysis
ISL5445 International Auditing Standards
ISL5447 Comparison of Turkish Tax Legislation with IFRS
ISL5448 Company Evaluation
ISL5511 Financial Management
ISL5532 Valuation and Financial Statements
ISL5544 Financial System, Capital Markets and Exchange
THK5303 Capital Market Law 4 4 4 5 5 5 5 4 5 5 4 4 4 4
GE-Elective

Course Structure Diagram with Credits

1. Semester
Course Code Course Name Prerequisites Theoretical Practical Credit ECTS
ISL5301 Research Methods and Ethics 3 0 3 9
ISL5511 Financial Management 3 0 3 7
Departmental Elective 3 7
Departmental Elective 3 7
Total 30
2. Semester
Course Code Course Name Prerequisites Theoretical Practical Credit ECTS
ISL5423 International Accounting Standards 3 0 3 8
Departmental Elective 3 7
Departmental Elective 3 7
Departmental Elective 3 8
Total 30
3. Semester
Course Code Course Name Prerequisites Theoretical Practical Credit ECTS
ISL5999 Project 0 0 0 16
Departmental Elective 3 7
Departmental Elective 3 7
Total 30

Program Director (or Equivalent)


ACCOUNTING AND INTERNATIONAL REPORTING (TURKISH, NONTHESIS) - GRADUATE SCHOOL