Course Name Code Semester T+U Hours Credit ECTS
Financial Accounting EIS 503 0 3 + 0 3 7
Precondition Courses
Recommended Optional Courses
Course Language Turkish
Course Level yuksek_lisans
Course Type Compulsory
Course Coordinator Doç.Dr. RECEP YILMAZ
Course Lecturers Doç.Dr. RECEP YILMAZ,
Course Assistants Res.Asst. Şuayyip Doğuş Demiric
Course Category Available Basic Education in the Field
Course Objective The objective of this course is to give general information on advanced financial accounting; company reports, leasing – buying decisions, consolidated financial statements etc.
Course Content In this course these subjects will be taught, preparing of basic financial statements, modern problems about financial statements, modern financial accounting approachs.
# Course Learning Outcomes Teaching Methods Assessment Methods
1 Comprehends the basic structure of Financial Accounting and become an expert on financial statements Lecture, Question-Answer, Discussion, Testing, Oral Exam,
2 Analyzes current issues about financial reporting and knows the accounting methods about investments between Firms Lecture, Question-Answer, Testing, Oral Exam,
3 Comprehends the consolidated statements and become an expert on preparing consolidated statements. Lecture, Question-Answer, Discussion, Drilland Practice, Testing, Oral Exam, Homework,
4 Comprehends the issue of changes in price levels and apply inflation accounting. Lecture, Question-Answer, Drilland Practice, Testing, Oral Exam, Homework,
5 Performs analysis of financial statements. Lecture, Drilland Practice, Self Study, Testing, Homework,
6 Comprehends the issue of Net Working Capital and Cash Flow problems and prepare the related statements. Lecture, Question-Answer, Discussion, Testing, Oral Exam,
Week Course Topics Preliminary Preparation
1 Basic financial statements’ analysis
2 Basic financial statements’ analysis
3 Presantation of uniform accounting plan
4 Modern problems concern with company reports
5 Modern problems concern with company reports
6 Leasing-buying decisions
7 Accounting methods for intercompany investments
8 Accounting methods for intercompany investments
9 Midterm exam
10 Consolidated financial statements
11 Inflation accounting
12 Inflation accounting
13 Analysis of financial statements
14 Evaluating of establisments
Resources
Course Notes
Course Resources
Order Program Outcomes Level of Contribution
1 2 3 4 5
1 has the information in manufacturing, marketing, management and accounting-finance functions at the level of expertise.
2 is aware of the interdisciplinary interaction related of field of expertise
3 makes teamwork and shares knowledge with his/her team in the field of expertise
4 defines problems, analyzes and provides solutions to problems
5 conducts independent research, contribute to projects and take responsibility in the field of expertise
6 sets business visions, missions, goals and targets in the field of study.
7 Questionizes the knowledge he/she has in the field of expertise
8 Related to area of expertise that have served as areas where the accumulation and transfer data using the tool to communicate with all kinds of suggestions, if necessary it can use at least one foreign language.
9 Open to professional sharing and cooperation in the field of his/her expertise.
10 is able to entry data and conduct data analysis in the field of his/her expertise
11 acts in accordance with business values and social ethics in the field of his/ her experise.
12 analyzes the relationships with stakeholders and national governments in the field of his/ her expertise.
13 makes recommendations that will contribute to field of his/her expertise.
14 is conscious about the universality of social rights, social justice, quality, environmental and cultural values protection, occupational health and safety besides the field of his/her expertise.
Evaluation System
Semester Studies Contribution Rate
1. Ara Sınav 25
1. Ödev 37
2. Ödev 38
Total 100
1. Final 80
1. Yıl İçinin Başarıya 20
Total 100
ECTS - Workload Activity Quantity Time (Hours) Total Workload (Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 3 48
Mid-terms 1 20 20
Assignment 2 20 40
Final examination 1 20 20
Total Workload 176
Total Workload / 25 (Hours) 7.04
dersAKTSKredisi 7