FACULTY OF BUSINESS
Accounting and Auditing Program
BA 348 | Course Introduction and Application Information
| Course Name |
Intermediate Accounting II
|
|
Code
|
Semester
|
Theory
(hour/week) |
Application/Lab
(hour/week) |
Local Credits
|
ECTS
|
|
BA 348
|
Spring
|
3
|
0
|
3
|
5
|
| Prerequisites |
|
|||||||
| Course Language |
English
|
|||||||
| Course Type |
Required
|
|||||||
| Course Level |
First Cycle
|
|||||||
| Mode of Delivery | - | |||||||
| Teaching Methods and Techniques of the Course | Problem SolvingLecture / Presentation | |||||||
| Course Coordinator | ||||||||
| Course Lecturer(s) | ||||||||
| Assistant(s) | ||||||||
| Course Objectives | This course is a continuation of Intermediate Accounting I. The course is designed to provide a deeper understanding and proper application of core IFRS/IAS by emphasizing the application of more complex accounting and reporting topics than those discussed in BA 341. By doing so, the course will develop a base for advanced accounting topics that mainly devoted to accounting for business groups. |
| Learning Outcomes |
The students who succeeded in this course;
|
| Course Description | As the second of two intermediate accounting courses, this course is designed to provide an in-depth analysis of current and non-current liabilities, provisions, contingencies, revenue recognition, accounting policy changes and erros analysis, and accounting for pensions, leasing and income taxes. |
|
|
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 Course | |
| 2 | Current Liabilities, Provisions and Contingencies | Chapter 13 |
| 3 | Current Liabilities, Provisions and Contingencies | Chapter 13 |
| 4 | Non-Current Liabilities | Chapter 14 |
| 5 | Investments - Basics of accounting for subsidiaries and associates | Chapter 17 - handouts |
| 6 | Investments - Basics of accounting for subsidiaries and associates | Chapter 17 - handouts |
| 7 | Revenue | Chapter 18 |
| 8 | Revenue | Chapter 18 |
| 9 | Accounting for Income Taxes | Chapter 19 |
| 10 | Accounting for Income Taxes | Chapter 19 |
| 11 | Accounting for Pensions | Chapter 20 |
| 12 | Accounting for Leases | Chapter 21 |
| 13 | Accounting Changes and Error Analysis | Chapter 22 |
| 14 | Presentation and Disclosure in Financial Reporting | Chapter 24 |
| 15 | Review of the Semester | |
| 16 | Final Exam |
| Course Notes/Textbooks | Intermediate Accounting IFRS, 4th Edition, by Kieso, Weygandt and Warfield, Wiley, 2020, ISBN-13 978-1-118-44396-5 |
| Suggested Readings/Materials |
EVALUATION SYSTEM
| Semester Activities | Number | Weigthing |
| Participation | ||
| Laboratory / Application | ||
| Field Work | ||
| Quizzes / Studio Critiques | ||
| Portfolio | ||
| Homework / Assignments |
1
|
20
|
| Presentation / Jury | ||
| Project | ||
| Seminar / Workshop | ||
| Oral Exams | ||
| Midterm |
1
|
35
|
| Final Exam |
1
|
45
|
| Total |
| Weighting of Semester Activities on the Final Grade |
3
|
55
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
45
|
| 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
|
3
|
42
|
| Field Work |
0
|
||
| Quizzes / Studio Critiques |
0
|
||
| Portfolio |
0
|
||
| Homework / Assignments |
1
|
15
|
15
|
| Presentation / Jury |
0
|
||
| Project |
0
|
||
| Seminar / Workshop |
0
|
||
| Oral Exam |
0
|
||
| Midterms |
1
|
15
|
15
|
| Final Exam |
1
|
20
|
20
|
| Total |
140
|
COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP
|
#
|
Program Competencies/Outcomes |
* Contribution Level
|
||||
|
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. |
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| 4 | To be able to communicate the findings and solutions to the accounting and auditing problems in written and oral formats. |
X | ||||
| 5 | To be able to critically evaluate the performance of accounting and other related management information systems, and organizations. |
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| 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. |
X | ||||
| 8 | To be able to act in accordance with the scientific and ethical values in studies related to accounting and auditing. |
|||||
| 9 | To be able to demonstrate both leadership and team-work skills through being an efficient and effective team member. |
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| 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. |
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| 13 | To be able to relate the knowledge accumulated throughout the human history to their field of expertise. |
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*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
NEWS |ALL NEWS
Transfer to the ‘Big Four’
4 young people who graduated from Faculty of Business, Izmir University of Economics (IUE) quickly climbed the ladder of success and transferred
Exemplary cooperation from IUE and PwC to support education
The agreement made with PwC firm will provide priority internship and job opportunities to the students of IUE Accounting and Auditing Program.
