| Semester | Course Unit Code | Course Unit Title | T+P+L | Credit | Number of ECTS Credits |
| 3 | BA205 | FINANCIAL ACCOUNTING | 3+0+0 | 3 | 5 |
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Language of Instruction
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English
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Level of Course Unit
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Bachelor's Degree
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Department / Program
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BUSINESS ADMINISTRATION
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Type of Program
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Formal Education
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Type of Course Unit
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Compulsory
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Course Delivery Method
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Face To Face
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Objectives of the Course
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Provide knowledge of the basic theory, concepts and practice of financial accounting.
Provide knowledge of accounting cycle.
Provide knowledge of using financial statements and financial information to manage and evaluate the results of business operations.
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Course Content
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This course is intended to introduce the basic theory, concepts and practice of financial accounting and to enable students to understand information contained in the published financial statements of companies and other organizations.
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Course Methods and Techniques
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Evaluation Criteria Weight
Midterm 30%
Final Exam 30%
Homework (2 total) 20%
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Prerequisites and co-requisities
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None
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Course Coordinator
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None
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Name of Lecturers
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Instructor Dr. Seyit Gökmen seyit.gokmen@agu.edu.tr
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Assistants
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Research Assist. Mahir Alper Bilgici mahiralper.bilgici@agu.edu.tr
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Work Placement(s)
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No
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Recommended or Required Reading
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Resources
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”Financial Accounting - An introduction to Concepts,Methods, and Uses by Weil, Schipper & Francis (14th Edition)
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Upon completing this course students will be able to develop answers to this question for almost any asset. Even though the DCF models will form the basis of the course, many other models will also be reviewed and reconciled. Understanding the factors that determine the value of an asset will also aid managers in understanding the effects of their decisions better.
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https://ba.agu.edu.tr/muefredat
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Course Category
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Mathematics and Basic Sciences
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%20
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Social Sciences
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%20
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Field
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%60
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Planned Learning Activities and Teaching Methods
Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"
Assessment Methods and Criteria
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In-Term Studies
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Quiz/Küçük Sınav
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1
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%
30
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Ödev
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1
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%
20
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Final examination
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1
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%
50
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Total
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3
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%
100
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ECTS Allocated Based on Student Workload
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Activities
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Total Work Load
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Araştırma Ödevi
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8
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1
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8
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Yazılı Sınav
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1
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28
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28
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Okuma
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1
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1
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1
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Araştırma
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10
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1
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10
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Seminer
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1
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3
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3
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Yüz Yüze Ders
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14
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3
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42
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Final Sınavı
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1
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28
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28
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Total Work Load
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Number of ECTS Credits 5
120
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Course Learning Outcomes: Upon the successful completion of this course, students will be able to:
| No | Learning Outcomes |
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1
| Demonstrate knowledge about accounting concepts and principles |
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2
| Explore the usage areas of accounting and financial management in business life. |
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3
| Understand how accounting and financial management is used in order to solve a business problem. |
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4
| Demonstrate knowledge about recording basic accounting transactions |
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5
| Be able to Prepare and interpret annual financial statements. |
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6
| Demonstrate knowledge about using the financial statements and financial information to manage and evaluate the results of business operations |
Weekly Detailed Course Contents
| Week | Topics | Study Materials | Materials |
| 1 |
Introduction to the course
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| 2 |
Main overview of financial statements
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| 3 |
Balance Sheet
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| 4 |
Income Statement
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| 5 |
Balance Sheet: Presenting and Analyzing Resources and Financing
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| 6 |
Income Statement: Reporting of results of operating activities
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| 7 |
Statement of Cash flows
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| 8 |
Fall Break
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| 9 |
Active Learning Week
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| 10 |
Midterm Exam
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| 11 |
Revenue Recognition, receivables, advances from customers
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| 12 |
Working Capital
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| 13 |
Reading financial tables
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| 14 |
Reading financial reports
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| 15 |
Course review
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| 16 |
Final Exam
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Contribution of Learning Outcomes to Programme Outcomes
Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant
https://sis.agu.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=70543&lang=en