Financial Accounting and Financial Statements
Business Administration (Non Thesis)
Institute of Social Sciences
Second Cycle (Master's Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Financial Accounting and Financial Statements | EIS103 | Elective | Master's degree | 1 | Fall | 6 |
Name of Lecturer(s)
Prof. Dr. Sami KARACAN
Associate Prof. Dr. Ednan AYVAZ
Learning Outcomes of the Course Unit
1) The students who succeeded in this course;
- will be able to define define and use the accounting equation
- will be able to explain and prepare the financial statements
- will be able to define debits,credits, and normal account balances
- will be able to prepare the trial balance from the T-Accounts
- will be able to prepare the financial statements from the adjusted trial balance
- will be able to define inventory costing methods
- will be able to apply internal controls to cash receipts and payments
- will be able to describe the accounting profession and the organizations that govern it
Program Competencies-Learning Outcomes Relation
Bölümün/programın program yeterlilikleri sistemde olmadığından ilişkilendirme işlemi yapılamamıştır.
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
Financial Statements Analysis
Course Contents
Accounting for tangible assets, depreciation, liabilities wil be examined in depth. Moreover, accounting items for corporations will be covered in this course.
Weekly Schedule
1) Introduction2) Commercial Transactions and Accounting Fundamental Equality Account Concept in Accounting
3) Presentation of Financial Statements in General Accounting Process
4) Balance Sheet Accounts
5) Balance Sheet Accounts
6) Balance Sheet Accounts
7) Income Statement Accounts
8) Midterm Examination/Assessment
9) Cost Accounts
10) Off-balance Sheet Accounts, Accounting Errors and Correction Ways
11) Concepts of Inventory, Valuation and Profit
12) Year-end Transactions
13) Year-end Transactions
14) Year-end Transactions
15) Trade Books and Documents Used in Accounting
16) Final examination
Recommended or Required Reading
Planned Learning Activities and Teaching Methods
Assessment Methods and Criteria
Contribution of Midterm Examination to Course Grade |
40% |
|---|---|
Contribution of Final Examination to Course Grade |
60% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required