Academic staff member responsible for the design of the course syllabus
(name, surname, academic title/scientific degree, email address and signature)
|
NA
|
Lecturer (name, surname, academic title/scientific degree, email address
and signature) and Office Hours:
|
Mustafa Üç
, Monday 9:00-12:00, Thursday 9:00-12:00
|
Second Lecturer(s) (name, surname, academic title/scientific degree, email
address and signature) and Office Hours:
|
NA
|
Teaching Assistant(s) and Office Hours: |
NA
|
Language: |
English
|
Compulsory/Elective: |
Compulsory
|
Classroom and Meeting Time: |
Monday-Thursday
|
Course Description: |
Financial Accounting II: This course is a continuation of the first semester course “Financial Accounting I”. In Financial Accounting II, the topics cover mainly the right side of the balance sheet; liabilities and equity accounts. Exploring current liabilities and long term liabilities and the accounting used; stockholder’s equity, income and changes in retained earnings; statement of cash flows and a technique for preparation is presented by working through examples. In the completion of this course, students will become competent in researching, interpreting, and analyzing financial statements.
|
Course Objectives: |
To analyze and interpret financial statements, To understand liability and equity accounts. Preparing cash flow statements. Apply and interpret basic financial statement analysis.
|
Week |
Topics |
1 |
Introduction of the course and review of syllabus. |
2 |
Current Liabilities (Chapter 10) Accounting for accrued liabilities, AP, notes payable and unearned revenue. |
3 |
Long Term Liabilities (Chapter 10) Accounting for Bonds in discount and premiums. |
4 |
Stockholders’ Equity: Paid in capital Common stock and preferred stocks, journal entries in the formation of companies. Issuance of stocks, stock premiums (additional paid in capital). |
5 |
Stockholders’ Equity: Paid in capital Accounting for legal reserves in Europe accounting jurisdiction. |
6 |
Income and Changes in Retained Earnings Computation and analysis of the earnings per share (EPS). |
7 |
Income and Changes in Retained Earnings Accounting for distribution of cash dividends and stock dividends. |
8 |
Mid-Term Exam |
9 |
Statement of Cash Flow Preparation of the CFS by direct method. |
10 |
Statement of Cash Flow Preparation of the CFS by direct method. (Continued) |
11 |
Statement of Cash Flow Preparation of CFS by indirect method. |
12 |
Financial Statement Analysis Vertical and horizontal financial statement analysis. |
13 |
Financial Statement Analysis Financial ratio analysis; liquidity, capital structure (solvency), and profitability. |
14 |
General Review |
No |
Program Competencies |
Cont. |
Bachelor in International Marketing and Logistics Management (3 years) Program |
1 |
Identify activities, tasks, and skills in management, marketing, accounting, finance, and economics. |
3 |
2 |
Apply key theories to practical problems within the global business context. |
4 |
3 |
Demonstrate ethical, social, and legal responsibilities in organizations. |
3 |
4 |
Develop an open minded-attitude through continuous learning and team-work. |
4 |
5 |
Use technology to enable business growth and sustainability. |
4 |
6 |
Synthesize creativity needed for marketing notion with scientific method and numerical skills, for achieving business sustainability. |
4 |
7 |
Apply the concepts and structures of modern marketing in global context at private and public sectors. |
4 |
8 |
Integrate the management of logistics, supply chain and in total operations with corporate goals and strategies. |
3 |