BA5415 ACCOUNTING THEORY
| Course Code: | 3125415 |
| METU Credit (Theoretical-Laboratory hours/week): | 3 (3.00 - 0.00) |
| 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. |
Course Objectives
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.