Prerequisite Courses:
Course Language:
İngilizce
Course Objectives:
The aim of the course is to give the students ability to understand and interpret financial statements.
Course Content:
Balance Sheet, Income Statement, Statement of Shareholders’ Equity, Statement of Cash Flows, Financial statement analysis
Course Methodology:
1:lecture 2:case studies 3:problem solving
Course Evaluation Methods:
1:exams 2:classwork / quiz
Vertical Tabs
Course Learning Outcomes
| Learning Outcomes | Program Learning Outcomes |
Teaching
Methods |
Assessment
Methods |
| 1. Preparation of financial statements. | 1,2,3,5 | 1,2,3 | 1,2 |
| 2. Measurement of certain financial statement items. | 1,2,3,5 | 1,2,3 | 1,2 |
| 3. Financial statement analysis. | 1,2,3,5 | 1,2,3 | 1,2 |
Course Flow
| COURSE CONTENT | ||
| Week | Topics | Study Materials |
| 1 | Introduction to Financial Accounting | Textbook and problems assigned |
| 2 |
Overview of Financial Statements:
Balance Sheet & Income Statement |
// |
| 3 | Financial Assets | // |
| 4 | Accounts Receivable | // |
| 5 | Inventories | // |
| 6 | Property, Plant and Equipment & Intangible Assets | // |
| 7 | Liabilities | // |
| 8 | Other Assets and Liabilities and Income Statement Items | // |
| 9 | Statement of Shareholders’ Equity | // |
| 10 | Statement of Cash Flows | // |
| 11 | Statement of Cash Flows | // |
| 12 | Financial Statement Analysis | // |
| 13 | Financial Statement Analysis | // |
| 14 | Review | |
Recommended Sources
| RECOMMENDED SOURCES | |
| Textbook |
B. Needles, H. Anderson, M. Powers, S. Mills
PRINCIPLES OF ACCOUNTING Wild, Shaw & Chiappetta PRINCIPLES OF ACCOUNTING Williams, Haka, Bettner & Carcello FINANCIAL ACCOUNTING Weygandt, Kimmel & Kieso FINANCIAL ACCOUNTING |
| Additional Resources |
Any other book titled “Financial Accounting” or
“Principles / Fundamentals of Accounting” |
Material Sharing
| MATERIAL SHARING | |
| Documents | Problems / Examples shared |
| Assignments | Problems |
| Exams | Classwork / Quizzes / Mid-term / Final |
Assessment
| ASSESSMENT | ||
| IN-TERM STUDIES | NUMBER | PERCENTAGE |
| Midterm | 1 | 30 |
| Quizzes | 2 | 20 |
| Total | 50 | |
| CONTRIBUTION OF FINAL EXAM TO OVERALL GRADE | 50 | |
| CONTRIBUTION OF IN-TERM STUDIES TO OVERALL GRADE | 50 | |
| Total | 100 | |
Course’s Contribution to Program
| COURSE'S CONTRIBUTION TO PROGRAM | |||||||
| No | Program Learning Outcomes | Contribution | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Will be able to describe all the concepts related to business functions. | X | |||||
| 2 | Will be able to use the theoretical and practical knowledge gained in the field of business administration. | X | |||||
| 3 | Will be able to explain concepts, ideas and cases with scientific methods, interpret and evaluate qualitative and quantitative data, define problems and develop solutions. | X | |||||
| 4 | Will be able to use various communication channels effectively in business life. | X | |||||
| 5 | Will be able to demonstrate ethical values. | X | |||||
| 6 | Will be able to demonstrate an understanding of social responsibility and active citizenship. | X | |||||
| 7 | Will be able to evaluate the acquired knowledge and skills with a critical approach. | X | |||||
| 8 | Will be able to interpret quality management and processes, environmental protection, occupational safety and sustainability. | X | |||||
| 9 | Will be able to work effectively in the team and takes initiative for the success of the team. | X | |||||
| 10 | Will be able to manage and defend diversity. | X | |||||
ECTS
| ECTS ALLOCATED BASED ON STUDENT WORKLOAD BY THE COURSE DESCRIPTION | |||
| 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) | 12 | 2 | 24 |
| Mid-terms (including quizzes) | 3 | 10 | 30 |
| Final examination | 1 | 25 | 25 |
| Total Work Load | 127 | ||
| Total Work Load / 25 (h) | 5,08 | ||
| ECTS Credit of the Course | 5 | ||
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