Department of Business Administration

Financial AccountingII(G132)

Course Code Course Name Semester Theory Practice Lab Credit ECTS
G132 Financial AccountingII 2 3 0 0 3 5
Prerequisites
Admission Requirements
Language of Instruction French
Course Type Compulsory
Course Level Bachelor Degree
Course Instructor(s) Banu DİNCER bdincer@gsu.edu.tr (Email)
Assistant
Objective This course aims to teach the financial accounting and reporting. It aims to present methodologies for structuring the accounting theory. Thus, in the context of the French and Turkish Accounting Systems, the student becomes familiar with adjustment entries and financial statements.
Content Week 1: Presentation of the French General Accounting Plan, determination of the main differences with the application in Turkey
Week 2: Basic Concepts of Accounting, Explanation of Accounts, Terminology in french
Week 3: Balance, Income Statement, Balance Sheet according to the French Uniform Accounting Plan
Week 4: Exercises
Week 5: Debt-Debt Relationship, Sales Discounts and Financial Discount, Billing Arrangements
Week 6: Trade Effects, Accounting Registration
Week 7: Classification of "product" and "expense" accounts by French system
Week 8: Exercises
Week 9: Application of Value Added Tax on goods and other purchases, application on purchases of services, end-of-month calculation and accounting record
Week 10: Introduction to the inventory concept and its evaluation according to the French system
Week 11: Explanation of fixed assets according to the French system, concept of depreciation, accounting records and valuation procedures
Week 12: Exercises
Week 13: Financial Investments and Evaluation, Assessment Procedures for Accounts Receivable
Week 14: Exercises
Course Learning Outcomes At the end of the course, the student will be able to,
1. Demonstrate an ability to measure, interpret and present accounting data in accordance with legal and professional financial reporting requirements.
2. Discuss and apply financial accounting concepts in accounting for assets, equity, liabilities, revenue and expenses.
3. Prepare and analyze financial statements.
4. To understand and value ethical issues in accounting.
Teaching and Learning Methods
References Langlois, Georges et Micheline Friédérich, Comptabilité financière Comptabilité générale, 16e edition, LMD Collection, Foucher, Paris, 2011.

Robert Maeso, André Philips ve Christian Raulet, Comptabilité Financière Comptabilité Générale, 12e edition, Dunod, 2011.

Dick, Wolfgang et Frank Missonier-Piera, Comptabilité Financière en IFRS, Pearson, 2009.

Richard Jacques et Christine Collette, Système comptable français et normes IFRS, 7e édition, Dunod, 2005.

Fayel, Alain et Daniel Pernot ; Comptabilité générale de l’entreprise, Cas pratiques, 9e édition, Dunod, 1996.

Colasse, Bernard, Comptabilité Générale, 7e édition, Economica, Paris, 2001.
Print the course contents
Theory Topics
Week Weekly Contents
1 Week 1: Presentation of the French General Accounting Plan, determination of the main differences with the application in Turkey
2 Week 2: Basic Concepts of Accounting, Explanation of Accounts, Terminology in french
3 Week 3: Balance, Income Statement, Balance Sheet according to the French Uniform Accounting Plan
4 Week 4: Exercises
5 Week 5: Debt-Debt Relationship, Sales Discounts and Financial Discount, Billing Arrangements
6 Week 6: Trade Effects, Accounting Registration
7 MIDTERM
8 Week 8: Classification of "product" and "expense" accounts by French system
9 Week 9: Application of Value Added Tax on goods and other purchases, application on purchases of services, end-of-month calculation and accounting record
10 Week 10: Introduction to the inventory concept and its evaluation according to the French system
11 Week 11: Explanation of fixed assets according to the French system, concept of depreciation, accounting records and valuation procedures
12 Week 12: Exercises
13 Week 13: Financial Investments and Evaluation, Assessment Procedures for Accounts Receivable
14 Week 14: Exercises
Practice Topics
Week Weekly Contents
Contribution to Overall Grade
  Number Contribution
Contribution of in-term studies to overall grade 1 55
Contribution of final exam to overall grade 1 45
Toplam 2 100
In-Term Studies
  Number Contribution
Assignments 3 5
Presentation 0 0
Midterm Examinations (including preparation) 1 40
Project 0 0
Laboratory 0 0
Other Applications 0 10
Quiz 0 0
Term Paper/ Project 0 0
Portfolio Study 0 0
Reports 0 0
Learning Diary 0 0
Thesis/ Project 0 0
Seminar 0 0
Other 0 0
Toplam 4 55
No Program Learning Outcomes Contribution
1 2 3 4 5
1 The acquisition of high-level knowledge of the functions of production management and marketing, management, accounting and finance; the skill of using this knowledge. X
2 The acquisition of basic conceptual knowledge about scientific fields related to professional life, such as law, economics, sociology, psychology, social psychology and quantitative methods. X
3 The ability to work effectively in a team; the ability to pass on knowledge to other members of the team. X
4 The competence to use his/her knowledge on the field, to analyze and interpret the data obtained, to identify the problems encountered, to provide appropriate solutions and scientifically defend these solution suggestions when necessary. X
5 The competence to determine the aims and objectives of the company or institution in which he/she is employed by taking into account the needs, the competitive dynamics of the market and by calculating the risks incurred; the ability to engage in entrepreneurship and establish and manage a business. X
6 Awareness of constantly updating his/her professional knowledge and skills; the ability to adapt to change and innovation; the competence to evaluate critically the information he/she has acquired. X
7 Basic knowledge of information and communication technologies required for professional life; the ability to use core office programs at an advanced level; expertise in data processing and report writing in the IT environment. X
8 Ability to follow current information in his/her field in both English and French and to communicate in writing and verbally with stakeholders in both languages. X
9 The ability to conduct researches and studies taking into account the market, dynamics of competition, organizational and global factors and scientific methods; contribute to projects, take responsibility in projects, display competence to make innovative and effective decisions. X
10 Ability to develop strategies, find creative solutions to management problems by building relations with other areas of the social sciences and take the responsibility of these decisions. X
11 Consciousness of taking into account ethical values, when making decisions and being involved in business life. X
12 Awareness of the impact of practices related to his/her field on the global and social dimensions (universality of social rights, social justice, cultural values, environmental problems, sustainability, etc.) and their legal consequences. X
Activities Number Period Total Workload
Class Hours 14 3 42
Working Hours out of Class 10 2 20
Assignments 3 6 18
Presentation 0 0 0
Midterm Examinations (including preparation) 1 10 10
Project 0 0 0
Laboratory 0 0 0
Other Applications 14 1 14
Final Examinations (including preparation) 1 15 15
Quiz 0 0 0
Term Paper/ Project 0 0 0
Portfolio Study 0 0 0
Reports 0 0 0
Learning Diary 0 0 0
Thesis/ Project 0 0 0
Seminar 0 0 0
Other 0 0 0
Total Workload 119
Total Workload / 25 4,76
Credits ECTS 5
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