Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
4BUS 202Financial Accounting II3+0+03526.07.2026

 
Course Details
Language of Instruction English
Level of Course Unit Bachelor's Degree
Department / Program Business Administration (English)
Type of Program Formal Education
Type of Course Unit Compulsory
Course Delivery Method Face To Face
Objectives of the Course Learning accounting for various operations of a business by studying different accounts and account groups for a complete treatment of financial accounting after the first course (BUS201), and learning basics of managerial accounting
Course Content Receivables, Tangible and Intangible Assets, and Natural Resources, Current Liabilities and Payroll, Partnerships, Capital Companies, Corporations, Long-term Liabilities, Financial Statement Analysis, Conceptual Framework of Managerial Accounting, Cost-Volume-Profit Analysis, Master Budgets
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Asist Prof.Dr. Ali Ulvi ÖZGÜL ulvi.ozgul@ankarabilim.edu.tr
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources Horngren’s Accounting, The Financial Chapters, Tracie Miller-Nobles, Brenda Mattison & Ella Mae Matsumura (11th Global ed., 2016), Pearson.
Financial Accounting, Robert Libby et al. (11th ed., 2023).
Financial Accounting IFRS, Walter T. Harrison et al., (11th ed., 2018).
Horngren’s Accounting, The Managerial Chapters, Tracie Miller-Nobles, Brenda Mattison & Ella Mae Matsumura (11th Global ed., 2016), Pearson.
Horngren’s Financial & Managerial Accounting, The Financial Chapters, Tracie Miller-Nobles & Brenda Mattison (7th Global ed., 2022), Pearson.
Horngren’s Financial & Managerial Accounting, The Managerial Chapters, Tracie Miller-Nobles & Brenda Mattison (7th Global ed., 2022), Pearson.

Course Category
Social Sciences %100

Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria
In-Term Studies Quantity Percentage
Mid-terms 1 % 40
Attendance 14 % 0
Final examination 1 % 60
Total
16
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 14 3 42
Hours for off-the-c.r.stud 14 7 98
Assignments 4 3 12
Mid-terms 1 2 2
Final examination 1 2 2
Total Work Load   Number of ECTS Credits 5,2 156

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 Understands common types of receivables, journalizes sales on credit and comprehends the accounting for uncollectibles.
2 Measures cost of fixed assets, understands accounting for depreciation using different methods and comprehends accounting for disposal of fixed assets.
3 Understands accounting for current liabilities of known amounts, calculates and journalizes basic payroll transactions, understands accounting for contingent liabilities.
4 Understands the characteristics and the types of partnerships and records partnership operations.
5 Understands the characteristics of corporations and records stock operations.
6 Journalizes transactions for long-term liabilities.
7 Analyzes a business using financial statements.
8 Understands managerial accounting concepts and their uses, classify costs in managerial accounting.
9 Comprehends volume – cost relationship, uses Cost-Volume-Profit analysis for profit planning and performing sensitivity analysis.

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Accounting for Receivables
2 Accounting for Tangible and Intangible Fixed Assets, and Natural Resources
3 Review and Problem Solving
4 Accounting for Current Liabilities and Payroll
5 Partnerships & Related Accounting
6 Comprehensive Review and Problem Solving
7 Midterm Exam
8 Capital Companies, Corporations and Related Accounting
9 Accounting for Long-term Liabilities
10 Financial Statement Analysis
11 Introduction to Managerial Accounting
12 Cost-Volume-Profit Analysis
13 Master Budgets
14 Comprehensive Review and Problem Solving
15 Final Exam

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11
All 5 4 4 3 3 5 5 4 5 5 5
C1
C2
C3
C4
C5
C6
C7
C8
C9

  Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant