Non-Thesis Master Program in Business Administration

Financial Reporting(Mİ515)

Course Code Course Name Semester Theory Practice Lab Credit ECTS
Mİ515 Financial Reporting 1 3 0 0 3 6
Prerequisites
Admission Requirements
Language of Instruction Turkish
Course Type Compulsory
Course Level Masters Degree
Course Instructor(s) Banu DİNCER bdincer@gsu.edu.tr (Email)
Assistant
Objective This course aims to teach financial reporting in the framework of IFRS. It aims to present the financial analysis of companies as well as holding companies. Thus, in the context of financial valuation, the student becomes familiar with book, market, and fair value; and learns to prepare consolidated financial statements and analyze information on risk management and sustainable development.
Content Week 1.
Week 2. Transactions Analysis
Week 3. Accrual Accounting
Week 4. Internal Control
Week 5. Short Term Investment and Receivables
Week 6. Inventory and Cost of Goods Sold
Week 7. Property, Plant and Equipment
Week 8. Liabilities
Week 9. Shareholders’ Equity and Long Term Investments
Week 10. Income Statement and Statement of Changes in Equity
Week 11. Cash Flow Statement
Week 12. Financial Statement Analysis
Week 13. Case study
Week 14. Exercises
Course Learning Outcomes At the end of the course, the student will be able to,
1. Develop an understanding of the framework of accounting and the concepts, principles, and procedures that govern how the financial statements are prepared.
2. Prepare financial statements
3. Understand how financial information, primarily that provided by the financial statements, can be used to analyze business operations and make economic decisions Handle and use financial valuation of companies as well as holding companies
4. Analyze consolidated accounts
5. Understand and value ethical issues in accounting.
Teaching and Learning Methods
References Harrison, Walter T.; Charles T. Horngren; Bil Thomas, Themin Suwardy, Financial Accounting (IFRS), Eight Global Edition, Pearson.
Print the course contents
Theory Topics
Week Weekly Contents
1 Conceptual Framework and Financial Statements
2 Transactions Analysis
3 Accrual Accounting
4 Internal Control
5 Short Term Investment and Receivables
6 Inventory and Cost of Goods Sold
7 Property, Plant and Equipment
8 Liabilities
9 Shareholders’ Equity and Long Term Investments
10 Income Statement and Statement of Changes in Equit
11 Cash Flow Statement
12 Financial Statement Analysis
13 Case study
14 Exercises
Practice Topics
Week Weekly Contents
Contribution to Overall Grade
  Number Contribution
Contribution of in-term studies to overall grade 1 60
Contribution of final exam to overall grade 1 40
Toplam 2 100
In-Term Studies
  Number Contribution
Assignments 4 10
Presentation 1 10
Midterm Examinations (including preparation) 1 30
Project 0 0
Laboratory 0 0
Other Applications 0 0
Quiz 1 10
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 7 60
No Program Learning Outcomes Contribution
1 2 3 4 5
1 The student will be able to use the knowledge and skills needed for upper echelons of management. X
2 The student will be able to identify the behaviors to minimize the risks by taking into account internal and external conditions that effect the organization. X
3 The student should have the general knowledge about labor law, sociology, psychology, organizational sociology, logistics and quantitative methods that can be needed out of basic management functions. X
4 The student should have a command of information and communication technologies that are needed for professional business life. X
5 The student should keep the competitive power of business at higher levels in the increasing globalization and competition conditions with following visionary applications. X
6 The student will be able to identify the changes that are in the internal and external environment of business and the problems which are caused by these changes in time. Also, the student should improve solutions for these problems and apply them. X
7 The student will be able to generate the solutions for managerial problems with the help of management games and simulation techniques. X
8 The student should make presentations and discuss managerial problems at least two foreign languages. X
9 The student will be able to tend towards practices of case study and sample event assessment and contribute the projects in which he/she serves. X
10 The student should get the responsibility in teamwork and contribute to team work. X
11 The student should get the habit of updating his technical skills to adjust the changing and improving scientific and technologic environment. X
12 The student should make a principle of behaving ethical in business life and guarding the interests of his colleagues and business stakeholders. X
Activities Number Period Total Workload
Class Hours 14 3 42
Working Hours out of Class 14 3 42
Assignments 4 10 40
Presentation 1 1 1
Midterm Examinations (including preparation) 1 14 14
Project 0 0 0
Laboratory 0 0 0
Other Applications 0 0 0
Final Examinations (including preparation) 1 14 14
Quiz 1 6 6
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 1 0 0
Total Workload 159
Total Workload / 25 6,36
Credits ECTS 6
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