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Academic staff member responsible for the design of the course syllabus
(name, surname, academic title/scientific degree, email address and signature)
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NA
|
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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
|
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Second Lecturer(s) (name, surname, academic title/scientific degree, email
address and signature) and Office Hours:
|
NA
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| 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 Banking and Finance (3 years) Program |
| 1 |
The students are gained the ability to look at the problems of daily life from a broader perspective. They gain the needed skills not only to understand economic problems in banking and finance but also to construct a model and defend in meaningful way. |
4 |
| 2 |
They have knowledge about the finance and banking. |
4 |
| 3 |
They have knowledge about the money and banking. |
3 |
| 4 |
They have knowledge about the international finance and banking. |
3 |
| 5 |
They have ability to use mathematical and statistical methods in banking and finance. |
4 |
| 6 |
They know how to use computer programs in both daily office usage and statistical data evaluations in banking and finance department. |
2 |
| 7 |
They have necessary banking and finance skills that needed in private and public sector. |
4 |
| 8 |
They are intended to be specialist in one of departmental fields that they choose from the list of general economics, finance economics, public finance, corporate finance, finance management, international finance markets and institutions, banking and central banking, international finance and banking, money and banking, international trade and banking. |
4 |
| 9 |
They have ability to utilize fundamental economic theories and tools to solve economic problems in banking and finance. |
3 |
| 10 |
They are aware of the fact that banking and finance is a social science and they respect the social perspectives and social values of the society’s ethics. |
4 |
