| 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 |
- |