Course Details

Course Information

Semester	Course Unit Code	Course Unit Title	T+P+L	Credit	Number of ECTS Credits	Last Updated Date
3	BA205	FINANCIAL ACCOUNTING	3+0+0	3	5	12.09.2025

Course Details

Language of Instruction	English
Level of Course Unit	Bachelor's Degree
Department / Program	BUSINESS ADMINISTRATION
Type of Program	Formal Education
Type of Course Unit	Compulsory
Course Delivery Method	Face To Face
Objectives of the Course	Summarizing knowledge of the basic theory, concepts, and practice of financial accounting. Utilizing knowledge of the accounting cycle. Applying knowledge of using financial statements and financial information to manage and evaluate the results of business operations. Provide knowledge of using financial statements and financial information to manage and evaluate the results of business operations.
Course Content	This course mainly covers an introduction to financial statements, namely, the Balance Sheet, Income Statement, and Cash Flow Statement. Students are encouraged to analyze the financial outlook of firms by exploring accounting datasets. It is expected to gain confidence in students’ ability to apply computational methods to their own financial decision-making process.
Course Methods and Techniques	Evaluation Criteria Weight Midterm 30% Final Exam 30% Homework (2 total) 20%
Prerequisites and co-requisities	None
Course Coordinator	None
Name of Lecturers	Instructor Dr. Seyit Gökmen seyit.gokmen@agu.edu.tr
Assistants	Research Assist. Mahir Alper Bilgici mahiralper.bilgici@agu.edu.tr
Work Placement(s)	No

Recommended or Required Reading

Resources	”Financial Accounting - An introduction to Concepts,Methods, and Uses by Weil, Schipper & Francis (14th Edition)
Course Notes	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.
Documents	https://ba.agu.edu.tr/muefredat

Course Category

Mathematics and Basic Sciences	%20
Social Sciences	%20
Field	%60

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

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration	Total Work Load
Araştırma Ödevi	8	2	16
Yazılı Sınav	1	2	2
Okuma	1	4	4
Araştırma	10	5	50
Seminer	1	3	3
Yüz Yüze Ders	14	3	42
Final Sınavı	1	3	3
Total Work Load			Number of ECTS Credits 5 120

Course Learning Outcomes: Upon the successful completion of this course, students will be able to:

No	Learning Outcomes
1	Interpret how to analyze financial statements.
2	Construct financial statements based on the given transactions in a calendar year.?
3	Evaluate the company’s performance in terms of profitability, liquidity, and growth.
4	Recommend suggestions/solutions to help a company’s financial decision-making process.

Weekly Detailed Course Contents

Week	Topics	Study Materials	Materials
1	Introduction to the course
2	Main overview of financial statements
3	Balance Sheet
4	Income Statement
5	Balance Sheet: Presenting and Analyzing Resources and Financing
6	Income Statement: Reporting of results of operating activities
7	Statement of Cash flows
8	Fall Break
9	Active Learning Week
10	Midterm Exam
11	Revenue Recognition, receivables, advances from customers
12	Working Capital
13	Reading financial tables
14	Reading financial reports
15	Final Exam

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=79228&lang=en