As it is known, accounting is called business language. The use of this definition for accounting is the transfer of relevant business related information. The basic task of a language is to use it as an instrument of agreement. There is a great similarity in this respect between a new language learning process and learning of accountancy. Today, the rapid increase in administrative changes in all business sectors causes problems related to this language. Just as in other natural languages, the effort to communicate better in the accounting language brings with it the need to develop a standard.
Here are some of the lessons given for the MBA related to Accounting program are as follows.
MBA – Accounting and International Reporting – Course Descriptions
Internal Audit and Risk Management
The aim of this MBA Accounting course is to educate individuals who will meet the needs of effective internal auditor in enterprises and to provide specialization in internal audit field. The main aim of the course is to introduce contemporary internal audit methods, tools and techniques to the students and to provide them with theoretical and practical competence. This MBA Accounting programs course will cover the steps to be taken in order to establish and operate an internal audit activity in international standards, the phases of the internal audit process and the qualifications required by the internal audit profession. Derste will also include best practice examples from around the world. In addition to these elements, it is aimed to transfer students in a unified manner and to improve their supervisory skills.
Contemporary Approaches to MBA Cost Accounting
MBA Cost Accounting purpose of to provide the students with the knowledge that they can evaluate the financial situations and periodical activities of the enterprises and to make systematic analysis of the factors that affect the production costs and the information necessary to calculate the product unit cost and to make the subcontract to use the cost information in the control and planning and decision making. In the content of the course; It is planned to discuss the subjects such as purpose, scope, basic concepts, cost system and cost methods, cost management system and principles, strategic cost management, quality management and quality cost, just in time production and activity based costing.
MBA Tax System Accounting
The aim of the MBA Tax System Accounting course is to enable the students to analyze the types of Tax System which is taken over the income, taken over the expenditure and collected from the wealth as 3 gurubas. At the same time, examination of the taxation of the taxation system in terms of subjects, taxpayers, exemptions and exemptions, tax base, tariffs and payment periods will also be examined.
Topics to be covered in this MBA Accounting course: identification of research questions; development; design of data collection, development of data collection method, creation of sample frame, determination of data analysis methods, interpretation of data and writing research report, examination of basic research concepts; each derste focus group, in-depth interview, questionnaire and content analysis, and internet research.
MBA Accounting Auditing
Topics to be covered in this MBA Accounting Auditing course include not only explaining the concepts and responsibilities related to auditing, but also internal audit standards and control structures.
MBA Financial Accounting
The topics to be covered in this MBA Financial Accounting course are: to bring the students to the level of understanding and interpreting the financial statements by examining the basic principles and concepts that constitute the infrastructure for accounting applications. Topics include income table, balance sheet, cash flow, profit distribution, preparation of changes in equity tables, accounting for short and long term liabilities and equity items of current and non-current assets.
MBA Management Accounting
Topics covered in this MBA Management Accounting course are: how to use this information in the decision-making process after the acquisition of basic cost information. Cost behavior, break-even analysis, budgeting, deviation analysis, pricing, efficiency measurement and reporting, decision making techniques are among the topics of this course.
MBA International Accounting Standards
Topics to be covered in this MBA International Accounting Standards course are: the conceptual framework of IFRS and the discussion of possible problems that may arise in the implementation of standards and the individual focus on standards after a general description of valuation principles.
MBA Financial Management
Basic financial concepts include topics such as financial analysis, risk, return, time value of money, financial planning, capital management, capital budgeting, capital structure, cost of capital, profit distribution policy and further strengthens MBA financial management.
Valuation and Financial Tables
Topics to be covered in this course: Consideration of the evaluation principles of asset and resource accounts taking into account different legislation (VUK, CMB, Commercial Code) are covered.
MBA Tax Accounting and Auditing
The subjects to be covered in this MBA Tax Accounting and Auditing course are: accounting and accounting of income and corporate taxation of businesses, accounting for indirect taxation (such as VAT) in business records, accounting for discrepancies made by businesses as income tax accountants, accounting for fee payroll, and deferred taxes.
MBA International Reporting
MBA International Reporting topics include, conceptual explanations of international reporting, comparative accounting, reporting and disclosure, international financial statement analysis.
Commercial business, commercial affairs and results, trade title, unfair competition and trademark law, company law, commercial paper law are the topics of this MBA Accounting course.