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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
ISL104 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) Lecturing/Sample Solution
2 Reading of the relevant chapter of the course book. General Revision Continues(General Revision on the subjects of the first term) Lecturing/Sample Solution
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? Lecturing/Sample Solution
4 Reading of the relevant chapter of the course book. Disposing tangible fixed assets; natural resources and How to amortise for intangible fixed assets? Lecturing/Sample Solution
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? Lecturing/Sample Solution
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 Lecturing/Sample Solution
7 Reading of the relevant chapter of the course book. What is a Bond? How are they priced? Recognition of bills and bono. Lecturing/Sample Solution
8 - MID-TERM EXAM -
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 -
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? Lecturing/Sample Solution
11 Reading of the relevant chapter of the course book. Recognition of profit shares distributes as stock certificates; Recognition of treasury bond Lecturing/Sample Solution
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? Lecturing/Sample Solution
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? Lecturing/Sample Solution
14 Reading of the relevant chapter of the course book. How to prepare a cash flow statement according to the indirect method? Lecturing/Sample Solution
15 Reviewing the examples given in the course How to prepare cash flow statement by direct method? Practice on questions and their solutions
16 - FINAL EXAM -
17 - FINAL EXAM -