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FACULTY OF BUSINESS

Accounting and Auditing Program

BA 252 | Course Introduction and Application Information

Course Name

Financial Accounting II

Code	Semester	Theory (hour/week)	Application/Lab (hour/week)	Local Credits	ECTS
BA 252	Spring	3	0	3	5

Prerequisites	None
Course Language	English
Course Type	Required
Course Level	First Cycle
Mode of Delivery	-
Teaching Methods and Techniques of the Course	Discussion Problem Solving Lecture / Presentation
National Occupation Classification	-
Course Coordinator	Dr. Öğr. Üyesi Mustafa Reha OKUR
Course Lecturer(s)	Dr. Öğr. Üyesi Mustafa Reha OKUR
Assistant(s)	Araş. Gör. Betül ÜNAL KAYA

Course Objectives	This course builds on the basic accounting principles learned in the introductory course by introducing additional topics for preparing financial statements such as the income statement, balance sheet, and statement of cash flows. The focus is on understanding how accounting information is used in decision making. Throughout the course, students will learn various financial accounting concepts to see how accounting information supports managerial roles at all levels.
Learning Outcomes	The students who succeeded in this course; Account for the recognition of assets, liabilities, equity, expense, and revenue items from business transactions using fundamental accounting principles. Record, calculate, and report current and non-current liabilities. Analyze, record, and disclose stockholders’ equity activities. Prepare cash flow statements using both indirect and direct methods. Interpret financial and non-financial disclosures.
Course Description	This course is a follow-up to the introductory accounting course and is designed to expand students’ skills in preparing and analyzing financial statements. It helps aspiring managers understand the importance of accounting principles, procedures, and the use of financial statements in making business decisions. Topics include the treatment of liabilities, stockholders’ equity, revenue recognition, and cash flow reporting, all of which provide a practical foundation for further studies in finance and accounting.
Related Sustainable Development Goals

Course Category	Core Courses
	Major Area Courses
	Supportive Courses
	Media and Management Skills Courses
	Transferable Skill Courses

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week	Subjects	Related Preparation
1	Introduction to Accounting and Overview of the Accounting Environment	Chapter 1 – Accounting Information for Decision Making
2	Financial Statements and Underlying Accounting Concepts	IFRS Conceptual Framework Chapter 2 – Basic Financial Statements
3	Liabilities (Current Liabilities, Provisions and Contingencies)	Chapter 10 – Liabilities
4	Liabilities (Non‐Current Liabilities, Long‐Term Notes, Bonds)	Chapter 10 – Liabilities
5	Stockholders’ Equity (Paid‐in Capital, Dividends, etc.)	Chapter 11 – Stockholders’ Equity
6	Revenue Recognition (Core Principles)	Chapter 12 – Revenue Recognition and Reporting Results of Operations
7	Revenue Recognition (Advanced Issues, Performance Obligations)	Chapter 12 – Revenue Recognition and Reporting Results of Operations
8	Mid-term Exam
9	Statement of Cash Flows (Indirect/Direct Methods)	Chapter 13 – Statement of Cash Flows
10	Statement of Cash Flows (Complex Transactions & Disclosures)	Chapter 13 – Statement of Cash Flows
11	Financial and Non-financial Disclosures	Notes will be provided
12	Financial and Non-financial Disclosures	Notes will be provided
13	Financial Statement Analysis (Ratios, Trends, Interpretation)	Chapter 14 – Financial Statement Analysis
14	Financial Statement Analysis (Limitations & Stakeholder Needs)	Chapter 14 – Financial Statement Analysis
15	Semester Review
16	Final Exam

Course Notes/Textbooks	Williams, J.R., Better, M.S., Smith, K.R. (2024), Financial & Managerial Accounting. The Basis for Business Decisions, 20th Edition, McGraw-Hill Education, ISBN10: 1266850929, ISBN13: 9781266850929
Suggested Readings/Materials	IFRS Conceptual Framework

EVALUATION SYSTEM

Semester Activities	Number	Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments	1	30
Presentation / Jury
Project
Seminar / Workshop
Oral Exams
Midterm	1	30
Final Exam	1	40
Total

Weighting of Semester Activities on the Final Grade	2	60
Weighting of End-of-Semester Activities on the Final Grade	1	40
Total

ECTS / WORKLOAD TABLE

Semester Activities	Number	Duration (Hours)	Workload
Theoretical Course Hours (Including exam week: 16 x total hours)	16	3	48
Laboratory / Application Hours (Including exam week: '.16.' x total hours)	16		0
Study Hours Out of Class	14	2	28
Field Work			0
Quizzes / Studio Critiques			0
Portfolio			0
Homework / Assignments	1	20	20
Presentation / Jury			0
Project			0
Seminar / Workshop			0
Oral Exam			0
Midterms	1	20	20
Final Exam	1	24	24
		Total	140

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#	Program Competencies/Outcomes		* Contribution Level
#	Program Competencies/Outcomes		1	2	3	4	5
1	To be able to acquire theoretical and practical knowledge and skills in the area.		-	-	X	-	-
2	To be able to approach problems with an analytical and holistic viewpoint.		-	-	-	-	-
3	To be able to gain knowledge about both national and international accounting and auditing standards.		-	-	-	-	X
4	To be able to communicate the findings and solutions to the accounting and auditing problems in written and oral formats.		-	-	-	-	-
5	To be able to critically evaluate the performance of accounting and other related management information systems, and organizations.		-	-	-	-	-
6	To be able to develop innovative and creative approach to real-life business issues.		-	-	-	-	-
7	To be able to integrate knowledge gained in the main areas of accounting and auditing through a strategic perspective.		-	-	-	-	-
8	To be able to act in accordance with the scientific and ethical values in studies related to accounting and auditing.		-	-	-	X	-
9	To be able to demonstrate both leadership and team-work skills through being an efficient and effective team member.		-	-	-	-	-
10	To be able to have an ethical perspective and social responsiveness when evaluating and making business decisions.		-	-	-	-	-
11	To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1).		-	-	-	-	-
12	To be able to speak a second foreign at a medium level of fluency efficiently.		-	-	-	-	-
13	To be able to relate the knowledge accumulated throughout the human history to their field of expertise.		-	-	-	-	-

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

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