ACCT 201 / FINANCIAL ACCOUNTING
Units: 3Pre-requisites:

An introduction to financial reporting designed to create an awareness of the accounting concepts and principles for preparing the four basic financial statements: the income statement, statement of stockholders’ equity, balance sheet, and statement of cash flows. The course is designed to benefit all students who will be future users of accounting information

ACCT 202 / MANAGERIAL ACCOUNTING
Units: 3Pre-requisites: ACCT. 201

An introduction to the determination, development, and uses of internal accounting information needed by management in decision-making while continuously controlling and managing costs. The course is designed to benefit all students who will be future users of accounting information.

ACCT 301 / COST ACCOUNTING
Units: 3Pre-requisites: ACCT. 202

Cost concepts, cost accumulation systems, job order and process costing, joint product by-product costing, cost allocation and allocations of service department, standard costing, computation and analysis of variances, disposition of variances, direct and absorption costing, activity-based costing.

ACCT 321 / FINANCIAL STATEMENTS ANALYSIS
Units: 3Pre-requisites: (ACCT. 202 and MFIN. 202) or consent of instructor

Overview of financial statements, financial reporting and financial analysis techniques (horizontal, vertical and ratio analysis), analyzing financing, investing and operating activities, cash flow analysis, return on invested capital, profitability analysis, credit and risk analysis.

ACCT 403 / AUDITING
Units: 3Pre-requisites: ACCT. 202 and consent of the instructor

Generally accepted auditing standards, professional ethics, legal liability; the role of the auditor; organization of the accounting profession, the current audit environment; theory of auditing and practical examples of auditing techniques and work programs.

ACCT 420 / TURKISH ACCOUNTING AND TAX SYSTEM
Units: 3Pre-requisites: ACCT. 202

Uniform accounting system and uniform cost accounting practice in Turkey. Capital Market Board regulations for Turkish accounting practice, Comparative analysis with Turkish accounting practice and International Accounting Standards, Price level accounting practice in Turkey. A review of Turkish Tax system, systematic analysis of Tax Procedure Law, Income Tax Law, Corporate Tax Law and Value Added Tax Law. (Taught in Turkish)

ACCT 450 / SELECTED TOPICS IN ACCOUNTING
Units: 3Pre-requisites:

Topics will be announced when offered.

ACCT 451 / SELECTED TOPICS IN ACCOUNTING
Units: 3Pre-requisites:

Topics will be announced when offered.

ACCT 452 / SELECTED TOPICS IN ACCOUNTING
Units: 3Pre-requisites:

Topics will be announced when offered.

ACCT 453 / SELECTED TOPICS IN ACCOUNTING
Units: 3Pre-requisites:

Topics will be announced when offered.

ACCT 454 / SELECTED TOPICS IN ACCOUNTING
Units: 3Pre-requisites:

Topics will be announced when offered.

ACCT 455 / SELECTED TOPICS IN ACCOUNTING
Units: 3Pre-requisites:

Topics will be announced when offered.

ACCT 456 / SELECTED TOPICS IN ACCOUNTING
Units: 3Pre-requisites:

Topics will be announced when offered.

ACCT 457 / SELECTED TOPICS IN ACCOUNTING
Units: 3Pre-requisites:

Topics will be announced when offered.

ACCT 458 / SELECTED TOPICS IN ACCOUNTING
Units: 3Pre-requisites:

Topics will be announced when offered.

ACCT 459 / SELECTED TOPICS IN ACCOUNTING
Units: 3Pre-requisites:

Topics will be announced when offered.

ACCT 490 / INDEPENDENT STUDY
Units: 3Pre-requisites:

ACCT 495 / INDEPENDENT STUDY
Units: 1.5Pre-requisites:

BLAW 202 / BUSINESS LAW
Units: 3Pre-requisites:

Introduction to Law; Public Law; Private Law; Introduction to Turkish Law (Turkish Judicial System; Constitutional Law; Administrative Law; Criminal Law; Criminal Procedure) History of Turkish Private Law; Basic Concepts of Private Law; Law of Persons; Law of Contracts; Sales Contracts; Law of Torts; Law of Property; Business Enterprises; Negotiable Instrument; Secured Transactions; Corporate Law; Corporate Taxation; Competition Law; Intellectual Property Law; International Commercial Arbitration; Labour Law.

BUSA 499 / BUSINESS ADMINISTRATION CAPSTONE
Units: 3Pre-requisites: ACCT 201, ACCT 202, BLAW 202, MFIN 202, MKTG201, QMBU 301, OPS Pool and INF Pool

Integration of the knowledge from different areas of the business curriculum: operations, marketing, accounting, finance, information systems, management strategy by applying concepts and frameworks to real life cases to solve business problems; teamwork and presentations.

ECON 311 / INTRODUCTION TO ECONOMETRICS
Units: 4Pre-requisites: ECON. 201 and MATH. 201 or Engr 200 or Engr 201 or Math 211 and Cpap 100 or Cpap 101 or Cpap 150 or COMP 100

Methods used for empirical examination of economic phenomena. Linear regression: least squares, goodness of fit, prediction; classical regression model; properties of estimators; links between models and economic theory; functional form; interpretation of regression results. Inference; confidence intervals and hypothesis testing; introduction to econometric packages and applications using data from economics and business; implications of relaxing the assumptions of the classical regression model.

EFIN 490 / INDEPENDENT STUDY
Units: 3Pre-requisites:

HPBA 491 / HONORS PROJECT BUS. ADM. I
Units: 3Pre-requisites:

Available to students with a GPA equal to or greater than 3.00 and with consent of the instructor.

HPBA 492 / HONORS PROJECT BUS. ADM.II
Units: 3Pre-requisites:

Available to students with a GPA equal to or greater than 3.00 and with consent of the instructor.