Faculty of Business and Management Sciences · Islamic Economics and Finance · Undergraduate
ECTS: 5 T+P+L: 3+0+0 Departmental Elective
Coordinator: Dr. Öğr. Üyesi Hüseyin İÇEN
Course Objective
The objective of this course is to enable students to understand the accounting practices and standards of Islamic financial institutions. Students will learn about the accounting for Islamic financial products and services, financial reporting standards, and the auditing processes of Islamic financial institutions.
Course Content
This course covers the accounting practices and standards of Islamic financial institutions.
Required Resources
AAOIFI Standartları
Recommended Resources
AAOIFI Standartları
Course Learning Outcomes
- Understand the information presented in Balance Sheets (Statements of Financial Position), Income Statements (Profit and Loss Statements), Cash Flow Statements, Statements of Changes in Equity and Profit Distribution Statements in Islamic financial i
- Know how the information in the basic financial statements of Islamic financial institutions is formed.
- Prepare Balance Sheet (Statement of Financial Position) and Income Statement (Profit and Loss Statement) using the available financial data of Islamic financial institutions.
- Analyze the account information in the Balance Sheet (Statement of Financial Position) and Income Statement (Profit and Loss Statement) of Islamic financial institutions.
- Compare and evaluate the information in the Balance Sheet (Statement of Financial Position) and Income Statement (Profit and Loss Statement) of different Islamic financial institutions.
Core Area Distribution
(34) Business and Administration%100
Teaching Methods
ExpressionQuestion-Answer
Assessment & Evaluation
Oral ExamTesting (Essay / Tests: True-Falls, multiple-choice, short answer, matching)
ECTS / Workload
| Activity | Quantity | Duration (h) | Total Workload |
|---|---|---|---|
| Course Duration (Including Exam Week) | 15 | 3 | 45 |
| Out of Class Study Period | 1 | 1 | 1 |
| Midterm | 2 | 2 | 4 |
| Quiz | 1 | 1 | 1 |
| Assignment | 2 | 2 | 4 |
| Practice | 1 | 1 | 1 |
| Final | 2 | 2 | 4 |
Course Schedule
| Week | Subject | Preparation |
|---|---|---|
| 1 | Giriş | Giriş |
| 2 | İslami Muhasebe | İslami Muhasebe |
| 3 | İslami Finansta Muhasebe | İslami Finansta Muhasebe |
| 4 | İslami Finansta Muhasebe Kaynakları | İslami Finansta Muhasebe Kaynakları |
| 5 | İslami Finansta Muhasebe Temelleri | İslami Finansta Muhasebe Temelleri |
| 6 | İslami Finansta Muhasebe Temelleri | İslami Finansta Muhasebe Temelleri |
| 7 | İslami Finansta Muhasebe Temelleri | İslami Finansta Muhasebe Temelleri |
| 8 | Sınav - Exam | Sınav - Exam |
| 9 | Sunum - Presentation | Sunum - Presentation |
| 10 | Sunum - Presentation | Sunum - Presentation |
| 11 | Sunum - Presentation | Sunum - Presentation |
| 12 | Sunum - Presentation | Sunum - Presentation |
| 13 | Sunum - Presentation | Sunum - Presentation |
| 14 | Sunum - Presentation | Sunum - Presentation |
| 15 | Final - Exam | Final - Exam |