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FINANCIAL ACCOUNTING II COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BUS104 FINANCIAL ACCOUNTING II 2 3 3 7

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY

Week Preparatory Topics(Subjects) Method
1 Reading of the relevant chapter of the course book. General Revision (General Revision on the subjects of the first term) Lecture, problem solving, case study.
2 Reading of the relevant chapter of the course book.. General Revision Continues(General Revision on the subjects of the first term) Lecture & Question and Answer & Discussion
3 Reading of the relevant chapter of the course book.. What are tangible fixed assets? What is Amortisement? How to amortise. What are Amortisement Methods? Lecture, problem solving,
4 Reading of the relevant chapter of the course book. Disposing tangible fixed assets; natural resources and How to amortise for intangible fixed assets? Problem solving, discussing.
5 Reading of the relevant chapter of the course book. What are short-term debts and long-term debts? How to calculate the interest. What are conditional obligations Lecture, problem solving, case study.
6 Reading of the relevant chapter of the course book. What is the time value of the money? What is effective interest management? Recognition of this types of transactions Lecture, problem solving, brainstorming.
7 Reading of the relevant chapter of the course book. What is a Bond? How are they priced? Recognition of bills and bono. Problem solving.
8 - MID-TERM EXAM -
9 Reading of the relevant chapter of the course book. What is a joint stock company? A general view to joint stock company; printing stock certificate and recognition of these transactions Lecture, Question and Answer, Discussion
10 Reading of the relevant chapter of the course book. What is retained earnings? How does it appear in the financial statements? How will the dividend distribution be accounted for? Problem solving, case study.
11 Reading of the relevant chapter of the course book. Recognition of profit shares distributes as stock certificates; Recognition of treasury bond Lecture, problem solving.
12 Reading of the relevant chapter of the course book. Preparing income statement for joint stock companies; Preparing undistributed profit statement; What is comprehensive income? How is a comprehensive income statement prepared? Lecture.
13 Reading of the relevant chapter of the course book. Cash Flow Statement; What is its significance? How is the distinguishing made between operating activities, investment activities and financing activities? What is indirect method? How is a cash flow statement prepared in indirect method? Lecture, Problem solving, Brainstorming.
14 Reading of the relevant chapter of the course book. How to prepare a cash flow statement according to the indirect method? Lecture, problem solving,
15 Reviewing the examples given in the course How to prepare cash flow statement by direct method? Lecture, Case study.
16 - FINAL EXAM -
17 - FINAL EXAM -