ba 221 - financial accounting
Post on 29-Oct-2021
1 Views
Preview:
TRANSCRIPT
BA 221 - Financial Accounting
COURSE INTRODUCTION AND APPLICATION INFORMATION
Course Name
Code
Semester
Theory(hour/week)
Application/Laboratory(hour/week)
LocalCredits
ECTS
Financial Accounting BA 221 Fall 3 0 3 6
Prerequisites None
Course Language English
Course Type Required
Course Level First Cycle
Course Coordinator -
Course Lecturer(s) -
Course Assistants -
Course Objectives This course aims to examine the accounting process, the financial reporting of business
transactions in of firms, introduce the main principles of accounting, and how the
accounting information is used by the decision makers. Moreover, the objective of this
course is to examine the items of the balance sheet and the income statement in detail.
Course Learning Outcomes The students who succeeded in this course;
* will be able to describe the accounting profession and the organizations that govern
it
* will be able to define and use the accounting equation.
* will be able to explain and prepare the financial statements
* will be able to prepare the trial balance from the T-Accounts
* will be able to define inventory costing methods
Course Content This course aims to set the fundamental basis for the future accounting courses by
covering the bookkeeping process and the reporting of the basic financial statements as
the balance sheet, income statement, the statement of cash flows, and the statement of
retained earnings.
İzmir University of Economics | Management Information System Directorate | ECTS Information Guide: http://ects.ieu.edu.tr | 1635469194
Page 1/5
WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES
Week Subjects Related Preparation
1 Introduction: Accounting and the business environment The Principles of
Accounting
Horngren, Harrison & Oliver, Accounting,
8th ed., Birinci Bölüm, sayfa
2992Horngren, Harrison & Oliver,
Accounting, 8th ed., Birinci Bölüm, sayfa
29541st chapter, pp: 2992
2 Introduction to the process of accounting Horngren, Harrison & Oliver, Accounting,
8th ed., İkinci Bölüm, sayfa
93109Horngren, Harrison & Oliver,
Accounting, 8th ed., İkinci Bölüm, sayfa
931092nd chapter, pp: 93109
3 Recording Business Transactions Horngren, Harrison & Oliver, Accounting,
8th ed., İkinci Bölüm, sayfa 110161
Horngren, Harrison & Oliver, Accounting,
8th ed., İkinci Bölüm, 2nd chapter, pp:
110161
4 Recording Business Transactions, The Adjusting Process Horngren, Harrison & Oliver, Accounting,
8th ed., Üçüncü Bölüm, sayfa 1612333rd
chapter, pp: 161233
5 Recording Business Transactions, Completeling the account cycle. Horngren, Harrison & Oliver, Accounting,
8th ed., Dördüncü Bölüm, sayfa
2342874th chapter, pp: 234287
6 Merchandising Business Operations, Merchandising Inventories Horngren, Harrison & Oliver, Accounting,
8th ed., Beşinci Bölüm, sayfa 2983165 th
chapter, pp: 298316
7 Merchandising Business Operations and reporting financial statements Horngren, Harrison & Oliver, Accounting,
8th ed., Beşinci Bölüm, sayfa 3163585 th
chapter, pp: 316358
8 Merchandising Inventories Horngren, Harrison & Oliver, Accounting,
8th ed., Altıncı Bölüm, sayfa 3594056th
chapter, pp:359405
İzmir University of Economics | Management Information System Directorate | ECTS Information Guide: http://ects.ieu.edu.tr | 1635469194
Page 2/5
9 Internal Control and Cash Horngren, Harrison & Oliver, Accounting,
8th ed., Yedinci Bölüm, sayfa 4064567th
chapter, pp:406456
10 ReceivablesDiscounting Notes Receivable and Interest Horngren, Harrison & Oliver, Accounting,
8th ed., Sekizinci Bölüm, sayfa
4574738th chapter, pp:457473
11 What are the tangible assets?What is depreciation? What are the methods
ofDepreciation?
Horngren, Harrison & Oliver, Accounting,
8th ed; Dokuzuncu Bölüm sayfa
5085529th chapter, pp. 508552
12 What are the Current and the Long Term Liabilities?How to calculate the interest
rate, What are the contingent liabilities? What are bonds/bills? How are they priced?
Accounting for bonds/bills.
Horngren, Harrison & Oliver, Accounting,
8th ed; Onuncu Bölüm sayfa 55260410
th chapter, pp. 552570
13 What are corporations? Issuing stocks and accounting. What are retained
earnings? How is accounting for cash dividends?
Horngren, Harrison & Oliver, Accounting,
8th ed Onbirinci Bölüm sayfa
62366811th chapter, pp: 623668
14 Accounting for stock dividends, accounting for treasury bills. Horngren, Harrison & Oliver, Accounting,
8th ed Onikinci Bölüm sayfa 66968412th
chapter, pp: 669684
15 How important is the Statement of Cash Flows? Distinquishing among operating,
investing, and financing cash flows, What is the Indirect Method of the Statement of
Cash Flows?
Horngren, Harrison & Oliver, Accounting,
8th ed Onüçüncü Bölüm sayfa
70974813th chapter, pp: 709748
16 Review of the Semester
SOURCES
Course Notes / Textbooks Horngren, Harrison & Oliver, Accounting, 8th ed
References Various
İzmir University of Economics | Management Information System Directorate | ECTS Information Guide: http://ects.ieu.edu.tr | 1635469194
Page 3/5
EVALUATION SYSTEM
Semester Requirements Number Percentage of Grade
Attendance/Participation - -
Laboratory - -
Application - -
Field Work - -
Special Course Internship (Work Placement) - -
Quizzes/Studio Critics - -
Homework Assignments 25 10
Presentation/Jury - -
Project - -
Seminar/Workshop - -
Midterms/Oral Exams 1 40
Final/Oral Exam 1 50
Total 27 100
PERCENTAGE OF SEMESTER WORK - 50
PERCENTAGE OF FINAL WORK - 50
Total 0 100
COURSE CATEGORY
Course Category Core Courses
Major Area Courses
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses
İzmir University of Economics | Management Information System Directorate | ECTS Information Guide: http://ects.ieu.edu.tr | 1635469194
Page 4/5
THE RELATIONSHIP BETWEEN COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS
# Program Qualifications / Outcomes * Level of Contribution
1 2 3 4 5
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
ECTS / WORKLOAD TABLE
Activities Number Duration (Hours) Total Workload
Course Hours (Including Exam Week: 16 x Total Hours) 16 3 48
Laboratory - - -
Application - - -
Special Course Internship (Work Placement) - - -
Field Work - - -
Study Hours Out of Class 15 3 45
Presentations / Seminar - - -
Project - - -
Homework Assignments 25 2 50
Quizzes - - -
Midterms / Oral Exams 1 9 9
Final / Oral Exam 1 8 8
Total Workload 160
İzmir University of Economics | Management Information System Directorate | ECTS Information Guide: http://ects.ieu.edu.tr | 1635469194
Page 5/5
top related