COURSE UNIT TITLE

: ADVANCED FINANCIAL ACCOUNTING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MBA 8077 ADVANCED FINANCIAL ACCOUNTING COMPULSORY 3 0 0 5

Offered By

DISTANCE LEARNING MASTER OF BUSINESS ADMINISTRATION NON-THESIS

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASSOCIATE PROFESSOR MELISSA NIHAL CAGLE

Offered to

DISTANCE LEARNING MASTER OF BUSINESS ADMINISTRATION NON-THESIS

Course Objective

The objective of this course is to equip students with the skills necessary to navigate the advanced aspects of accounting principles. It aims to enhance their ability to select appropriate accounting policies for effective financial reporting and to evaluate specific situations and alternatives by providing recommendations based on ethical and professional judgment through adherence to financial reporting standards.

Learning Outcomes of the Course Unit

1   Gain a comprehensive understanding of the purpose of financial reporting, its components, and the underlying accounting assumptions and principles.
2   Develop a thorough knowledge of how cash and accrual accounting bases affect financial statements.
3   Acquire the ability to create financial reports and analyze the information derived from these reports to make informed comparisons. Learn to accurately assess and report on asset, liability, and equity valuations.
4   Examine the ethical dimensions of financial reporting and develop strategies to address ethical challenges.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction to Financial Accounting
2 The Accounting Framework
3 The Elements of Financial Statements
4 The Role of Financial Information
5 Recording Financial Transactions
6 Cash and Accrual Basis of Accounting
7 Financial Statements and Reporting
8 Term Project Introduction
9 Term Project Work Session
10 Ethics in Financial Reporting
11 Term Project Work Session
12 Advanced Financial Reporting Standards
13 Term Project Presentations
14 Course Review

Recomended or Required Reading

Horngren's Financial & Managerial Accounting (Financial Chapters), 8th edition, Tracie Miller-Nobles and Brenda Mattison, Pearson, May 2024

Planned Learning Activities and Teaching Methods

Lecture, discussions, case studies, problem solving.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.30 + STT * 0.30 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.30 + STT * 0.30 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

Students will explain and analyze the general purpose, main elements, and accounting assumptions of financial reporting in detail.Students will evaluate the effects of cash and accrual basis accounting on financial statements through comparative case studies.
Students will create financial reports using various financial reporting standards and analyze the information obtained to assess assets, liabilities, and equity.
Students will examine the ethical dimensions within financial reporting processes and develop strategies for the ethical dilemmas they encounter.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action.
2. Attending at least 70% of lectures is mandatory.

Contact Details for the Lecturer(s)

melissa.cagle@deu.edu.tr

Office Hours

Will be announced over Sakai.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparation for midterm exam 1 20 20
Preparation for final exam 1 30 30
Preparing assignments 10 2 20
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 116

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.1555455
LO.2555545
LO.3555445
LO.4555555

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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