FINANCIAL ACCOUNTING II PROGRAMME COURSE DESCRIPTION

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

GENERAL INFORMATION
Language of Instruction :	English
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assist.Prof. ÇAĞLA TUĞBERK ARIKER
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	The course improves conceptual and mathematical abilities required for students to analyze account characters and operation of uniform accounting system.
Contents of the Course Unit:	Basic accounting applications will be discussed within the frame of basic information on accounting, importance of accounting in establishments, parties on accounting, basic balance sheet equation, income statement items and uniform accounting system.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Identify receivable items and classify tangible and intangible assets
Reviews short-term and long-term debt
Applies Company Income Statement
Classifies tangible and intangible assets
Calculates depreciation
Applies dividends and stock splits

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	-

SOURCE MATERIALS & RECOMMENDED READING
Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia.
Henderson, S., Peirson, G., Herbohn, K., & Howieson, B. (2015). Issues in financial accounting. Pearson Higher Education AU.
Auderis, H.,& Annand, D. (2014). Introduction to Financial Accounting, Valley Educational Services, Canada
BAYAZITLI, E., Celik, O., Gurdal, K., (2017), Genel Muhasebe, Siyasal Bookstore; Ankara
Sevilengül, O. (2011), Genel Muhasebe, Gazi Kitabevi, 16. Baskı, Ankara

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Define the theories, concepts and principles of the basic and sub-fields of business.						5
2	Explain business functions and processes based on current scientific sources.					4

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Relate internationally valid business cases with the theories and concepts of other social sciences.				3

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explain the current events and facts in his / her field analytically and systematically based on advanced knowledge and skills he / she has.						5

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Use the theoretical and factual knowledge in business for occupational practices.					4
2	Solve individual and organizational problems in business life.					4
3	Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.					4

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Plan research and work using knowledge and skills gained in the field of business.			2
2	Organize the activities for organizational goals and purposes independently.			2

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Criticize advanced knowledge and skills in the field with a critical approach.				3
2	Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.				3

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Express his/her knowledge, thoughts and solutions on business to related stakeholders in written and verbal ways.			2
2	Use the information and communication technology software and equipment required for business.					4

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply the social, scientific, cultural and ethical values at the stages of collection of data, their implementation, interpretation and announcement of results in the field of business.			2
2	Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.		1

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	2	28
Land Surveying	0	0	0
Group Work	14	3	42
Laboratory	0	0	0
Reading	10	3	30
Assignment (Homework)	8	2	16
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	10	10
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	10	10
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	64	0	180