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 and Correction of Errors Week 4: Income Statement, Balance Sheet according to the French Uniform Accounting Plan Week 5: Debt-Debt Relationship, Sales Discounts and Financial Discount, Billing Arrangements Week 6: Trade Effects, Bank Reconciliation, Accounting Registration Week 7: Exercises and Application of Value Added Tax Week 8: MIDTERM Week 9: Introduction to the inventory concept and valuation of inventory according to the French system Week 10: Explanation of fixed assets according to the French system, concept of depreciation, accounting records and valuation procedures Week 11: Financial Investments and Evaluation, Assessment Procedures for Accounts Receivable Week 12: Financial Statements at the end of accounting period Week 13: Disclosure Notes 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. |
Theory Topics
| Week | Weekly Contents |
|---|
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 | 5 | 15 |
| Presentation | 0 | 0 |
| Midterm Examinations (including preparation) | 1 | 35 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 10 | 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 | 16 | 60 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Total Workload | 0 | ||
| Total Workload / 25 | 0,00 | ||
| Credits ECTS | 0 | ||