Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
4BUS 202Financial Accounting II3+0+03530.11.2023

 
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 The course aims at explaining how financial transaction reflects accounting record and accounting practices and also improving students? ability to prepare and interpret a financial statement.
Course Content Review of Turkish uniform accounting system and review of receivables, inventories, and valuation methods, plant asset and intangibles, advance given for orders account and prepaid expenses, accrued revenue, income accruals, and other current assets.
Course Methods and Techniques
Prerequisites and co-requisities None
Course Coordinator None
Name of Lecturers Asist Prof.Dr. Ali Ulvi ÖZGÜL
Assistants None
Work Placement(s) No

Recommended or Required Reading
Resources - Hongern, Harrrison and Bamber, Accounting, 6th edition, Prentice Hall, 2005, 0-13-124700-X. - Meigs and Meigs, Bettner and Whittington, Accounting , The Basis For Business Decisions, Tenth Edition , Mc Graw Hill. - Wegandt, Kiesko and Kimmel, Accounting Principles, Fifth edition, Wiley,1999, - Orhan Sevilengül, Genel Muhasebe, Gazi kitapevi
Horngren’s Accounting, The Financial & The Managerial Chapters, Tracie Miller-Nobles, Brenda Mattison & Ella Mae Matsumura (11th Global ed., 2016), Pearson.


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
Assignment 1 % 10
Final examination 1 % 50
Total
3
% 100

 
ECTS Allocated Based on Student Workload
Activities Quantity Duration Total Work Load
Course Duration 16 3 48
Hours for off-the-c.r.stud 16 1 16
Assignments 1 20 20
Mid-terms 1 30 30
Final examination 1 40 40
Total Work Load   Number of ECTS Credits 5 154

 
Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
NoLearning Outcomes
1 At the end of this course, students will be able to - Understand Turkish accounting plan.
2 Understand the valuation of receivables and inventories.
3 Record necessary entries about the tangible and intangible assets.
4 Record necessary entries about the advances received and prepaid expenses.
5 Understand the accruals accounting.
6 Define short term, long term debt and equity.
7 Understand the end of period accounting procedures

 
Weekly Detailed Course Contents
WeekTopicsStudy MaterialsMaterials
1 Review of Turkish uniform accounting system and review of receivables
2 Receivables
3 Inventories and valuation methods
4 Fixed assets and intangibles
5 Fixed assets and intangibles
6 Advance given for orders account and prepaid expenses
7 Midterm exam
8 Accrued revenue, income accruals and other current assets Value added tax
9 Current liabilities
10 Current liabilities
11 Long-term liabilities
12 Shareholders Equity
13 Financial Statements Analysis
14 Financial Statements Analysis
15 Review
16 Final

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11
All 2 5 4 4 3 3 4 1 3 1 3
C1 3 2 2 2 3 4 4 2 2 2 4
C2 3 4 3 3 2 4 3 2 1 3 1
C3 1 3 3 3 4 1 3 2 5 4 4
C4 3 1 3 5 3 2 3 4 3 3 1
C5 2 3 4 3 4 3 2 1 3 3 3
C6 4 3 3 2 4 3 3 3 1 1 3
C7 2 3 1 1 2 5 4 4 1 5 3

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

  
  https://obs.ankarabilim.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=61843&curProgID=5868&lang=en