BAHÇEŞEHİR UNIVERSITY BİLGİ PAKETİ / DERS KATALOĞU
| ECONOMICS AND FINANCE | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
Course Introduction and Application Information
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| BA2224 | Principles of Accounting II | Spring | 3 | 0 | 3 | 6 |
| This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester. |
Basic information
| Language of instruction: | English |
| Type of course: | Departmental Elective |
| Course Level: | Bachelor’s Degree (First Cycle) |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Prof. Dr. FATMA ÖZKUL |
| Course Lecturer(s): |
Prof. Dr. FİGEN TÜRÜDÜOĞLU Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. FATMA ÖZKUL |
| Recommended Optional Program Components: | Industrial Engeneering, Financial Economics, Lojistics. |
| Course Objectives: | Principles of Accounting II course is the complementary course of Principles of Accounting I. This course is designed to provide knowledge about current and fixed asset management, short and long term liabilities and shareholders’ equity, cash flow statement and financial statement analysis. |
Learning Outcomes
|
The students who have succeeded in this course; The students who have succeeded in this course; 1.To learn the accounting terminology. 2. To learn the table of accounts 3. To learn how to record the accounts 4. To learn the effects of transactions on the financial statements 5. To have enough knowledge about receivables 6. To have enough knowledge about long term assets 7. To have enough knowledge about long term debts 8. To have enough knowledge about paid-in capital 9. To have enough knowledge about shareholders’ equity 10. To have enough knowledge about cash flow statements 11. To have enough knowledge about financial statement analysis |
Course Content
| 1) Receivables 2) Plant Assets 3) Intangibles 4) Current Liabilities, Payroll 5) Long Term Liabilities 6) Partnerships 7) To be continued 8) Midterm 9) Corporations: Paid-in Capital 10) Balance Sheet 11) Corporations: Effect on Retained Earnings and the Income Statement 12) Income Statement 13) The Statement of Cash Flows 14) Financial Statement Analysis |
Weekly Detailed Course Contents
| Week | Subject | Related Preparation |
| 1) | Receivables: An Introduction | |
| 2) | Allowance method, Direct method and notes receivables | |
| 3) | Plant assets and Depreciation | |
| 4) | Intangibles and Natural Resources | |
| 5) | Current liabilities: sales tax | |
| 6) | Stock and Bonds | |
| 7) | Review and Problem Session | |
| 8) | Corporations: An overview | |
| 9) | Issuing stocks, Retained Earnings, Cash dividends | |
| 10) | Corporations: stock dividends, Treasury Stocks, Retained Earnings | |
| 11) | The Statement of Cash Flow | |
| 12) | Financial Statement Analysis: Vertical and Horizontal Analysis | |
| 13) | Financial Statement Analysis: Ratio Analysis | |
| 14) | Review and Problem Session |
Sources
| Course Notes / Textbooks: | Accounting, Authors: Horngren, Harrison, Oliver, 2009, 8.Edition ISBN: 13-978-0-13-609342-8 |
| References: | Financial Accounting, Authors: Jan R. Williams, Susan F. Haka, Mark S. Bettner |
Evaluation System
| Semester Requirements | Number of Activities | Level of Contribution |
| Quizzes | 10 | % 20 |
| Homework Assignments | 14 | % 10 |
| Midterms | 1 | % 20 |
| Final | 1 | % 50 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 50 | |
| PERCENTAGE OF FINAL WORK | % 50 | |
| Total | % 100 | |
ECTS / Workload Table
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Study Hours Out of Class | 14 | 72 |
| Homework Assignments | 14 | 14 |
| Quizzes | 11 | 11 |
| Midterms | 1 | 2 |
| Final | 1 | 2 |
| Total Workload | 143 | |
Contribution of Learning Outcomes to Programme Outcomes
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Build up a body of knowledge in mathematics and statistics, to use them, to understand how the mechanism of economy –both at micro and macro levels – works. | 4 |
| 2) | Understand the common as well as distinctive characters of the markets, industries, market regulations and policies. | 2 |
| 3) | Develop an awareness of different approaches to the economic events and why and how those approaches have been formed through the Economic History and understand the differences among those approaches by noticing at what extent they could explain the economic events. | 2 |
| 4) | Analyze the interventions of politics to the economics and vice versa. | 1 |
| 5) | Apply the economic analysis to everyday economic problems and evaluate the policy proposals for those problems by comparing opposite approaches. | 3 |
| 6) | Understand current and new economic events and how the new approaches to the economics are formed and evaluating. | 1 |
| 7) | Develop the communicative skills in order to explain the specific economic issues/events written, spoken and graphical form. | 3 |
| 8) | Know how to formulate the economics problems and issues and define the solutions in a well-formed written form, which includes the hypothesis, literature, methodology and results / empirical evidence. | 2 |
| 9) | Demonstrate the quantitative and qualitative capabilities and provide evidence for the hypotheses and economic arguments. | 3 |
| 10) | Understand the information and changes related to the economy by using a foreign language and communicate with colleagues. | 1 |