BA5415 ACCOUNTING THEORY
| Course Code: |
3125415 |
| METU Credit (Theoretical-Laboratory hours/week): |
3(3-0) |
| ECTS Credit: |
8.0 |
| Department: |
Business Administration |
| Language of Instruction: |
English |
| Level of Study: |
Graduate |
| Course Coordinator: |
Prof.Dr. ERKUT GÖKTAN |
| Offered Semester: |
Fall Semesters. |
| Prerequisite: |
Set 1: 3125401
|
| The course set above should be completed before taking
BA5415 ACCOUNTING THEORY . |
Course Content
The basic intention of this course is to provide a general frame of reference for evaluating and developing accounting principles. The methodology, concepts and structure of accounting theory; income concepts for financial reporting; problems of asset measurement under conditions of changing prices; reporting problems of specific asset and liability groups will be discussed. Special emphasis will be given to the problems of accounting and depreciation, intangibles, lease commitment and pension cost.
