Intermediate Accounting

Course Code: 
BBA 342
Course Type: 
Area Elective
P: 
3
Application: 
0
Credits: 
3
ECTS: 
6
Prerequisite Courses: 
Course Language: 
İngilizce
Course Objectives: 
The objective of this course is to give the students an advanced form of the topics, which have already been covered in the financial accounting courses, introducing the financial reporting standards.
Course Content: 

Review of the basic accounting principles, recording cycle, and financial statements; advanced topics, such as accounting for intangible assets, short and long term debt, and equity investments, earnings per share calculation, common and preferred stock will be covered during the semester.

Course Methodology: 
1: Lecture, 2: Question-Answer, 3: Discussion, 9: Simulation, 12: Case Study, 4: Practice, 12: Case Study, 14: Self Study, 15: Problem Solving
Course Evaluation Methods: 
A: Testing, C: Performance

Vertical Tabs

Course Learning Outcomes

Learning Outcomes

Program Learning Outcomes

Teaching Methods

Assessment Methods

1. Understand the need for international accounting standards, and the accounting environment in Turkey.

1

1,2,3,12

A,C

2. Prepare financial statements in accordance with financial reporting standards.

1,12

1,2,3,9,12,15

A,C

3. Learn the accounting practices for plant assets and intangible assets. 

1

1,2,3,9,12,15

A,C

4.  Analyze the equity section of an entity, understand the different practices for the corporations.

1,5

1,2,3,9,12,15

A,C

 
 

Course Flow

Week

Topics

Study Materials

1

Introduction

 

2

Conceptual Framework Underlying Financial Accounting

 

3

The Accounting Information System

 

4

Income Statement

 

5

Balance Sheet

 

6

Statement of Cash Flows

 

7

Cash and Receivables

 

8

Valuation of Inventories

 

9

Property, Plant, and Equipment

 

10

Depreciation, Impairments, and Depletion

 

11

Intangible Assets

 

12

Current and Long-Term Liabilities

 

13

Stockholders’ Equity

 

14

Earnings per Share

 

15

Review

 

16

Final Exam

 

 
 

Recommended Sources

Textbook

Intermediate Accounting (IFRS Edition); Kieso, Weygandt, Warfield

Additional Resources

 

 
 

Material Sharing

Documents

 

Assignments

 

Exams

 

 
 

Assessment

IN-TERM STUDIES

NUMBER

PERCENTAGE

Mid-terms

-

-

Quizzes

5

65

Assignment

5

35

Total

 

100

CONTRIBUTION OF FINAL EXAMINATION TO OVERALL GRADE

 

25

CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE

 

75

Total

 

100

 

 

COURSE CATEGORY

Expertise/Field Courses

 
 

Course’s Contribution to Program

No

Program Learning Outcomes

Contribution

1

2

3

4

5

1

Students should demonstrate their knowledge of the essential body of knowledge in business management (functions of management: organization theory: policy and strategy: information, technology and operations management; human capital management; accounting; finance; marketing; economics; and an integrated perspective).

 

 

x

 

 

2

Students should demonstrate their ability to construct strategy, make organizational decisions and define the required processes to execute these decisions by utilizing the concept and knowledge in business management and by considering cultural and ethical values.

 

 

 

X

 

3

Students should demonstrate the ability to understand the dynamics of global business environment; follow the changes and improvements and understanding the importance of flexibility and creativity in the changing global business world

 

 

 

X

 

4

Students should demonstrate their comprehension of basic economics, law and social sciences which shape the global business environment and their ability to make decisions via these knowledge.

 

 

 

 

X

5

Students should demonstrate their ability to communicate effectively and work in harmony with members from different disciplines.

 

x

 

 

 

6

Students should be able to effectively communicate in writing or orally in global business environment.

 

 

 

X

 

7

Students should be able to appreciate and recognize contributions of individuals from diverse cultures, and should be able to effectively communicate, positively contribute and work as a team member.

 

X

 

 

 

8

Students should be able to use common information and communication technologies employed in business management.

 

 

 

 

X

9

Students should be able to define problems related with business processes, gather data, choose the required methods to analyze the data, evaluate the results and identify the necessary practices and communicate their ideas effectively.

 

x

 

 

 

10

Students should be able to demonstrate their ability to make contributions in business team or project groups, take responsibility and take the leadership role.

 

X

 

 

 

11

Students should demonstrate their understanding of business ethics and social responsibility concepts and motivation to take active role in these subjects.

 

 

x

 

 

12

Students should have required English proficiency to follow the current events and improvements in their professional area and to communicate their ideas in international business arena.

 

 

X

 

 

13

Students should understand the importance of lifelong learning to maintain personal and professional development.

 

 

X

 

 

14

Students should demonstrate that they have the discipline and responsibility to conduct and independent study, project, research.

 

 

x

 

 

 
 

ECTS

Activities

Quantity

Duration
(Hour)

Total
Workload
(Hour)

Course Duration (Including the exam week: 16x Total course hours)

16

3

48

Hours for off-the-classroom study (Pre-study, practice)

16

3

48

Quiz

2

5

10

Homework

3

5

15

Final examination

1

4

4

Total Work Load

 

 

125

Total Work Load / 25 (h)

 

 

5

ECTS Credit of the Course

 

 

5