BA 348 | Course Introduction and Application Information - Department of Business Administration

Course Name

Intermediate Accounting II

Code	Semester	Theory (hour/week)	Application/Lab (hour/week)	Local Credits	ECTS
BA 348	Fall/Spring	3	0	3	5

Prerequisites

BA 251 To succeed (To get a grade of at least DD)

Course Language

English

Course Type

Elective

Course Level

First Cycle

Mode of Delivery

-

Teaching Methods and Techniques of the Course

Problem Solving
Lecture / Presentation

National Occupation Classification

-

Course Coordinator

Dr. Öğr. Üyesi Mustafa Reha OKUR

Course Lecturer(s)

Dr. Öğr. Üyesi Mustafa Reha OKUR

Assistant(s)

Araş. Gör. Betül ÜNAL KAYA

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; Apply accounting and reporting procedures for current and non-current liabilities, provisions and contingent liabilities. Understand and apply basic accounting procedures for subsidiaries and associates. Analyze the nature of various revenue transactions in order to choose proper revenue recognition methods. Distinguish book accounting from tax accounting. Use accounting applications for employee benefits. Explain the concepts and reporting requirements of lease transactions. Use judgement in developing and applying an accounting policy. Apply proper reporting procedures for errors and accounting policy changes.
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.
Related Sustainable Development Goals

Course Category	Core Courses
	Major Area Courses	X
	Supportive Courses
	Media and Management Skills Courses
	Transferable Skill Courses

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	Midterm Exam	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

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

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

#	Program Competencies/Outcomes	* Contribution Level
#	Program Competencies/Outcomes	1	2	3	4	5
1	To be able to solve problems with an analytical and holistic viewpoint in the field of business administration.	-	-	-	X	-
2	To be able to present the findings and solutions to the business problems in written and oral formats.	-	X	-	-	-
3	To be able to interpret the application of business and economic concepts, and philosophies at the national and international levels.	-	-	-	X	-
4	To be able to use innovative and creative approach for real-life business situations.	-	-	-	-	-
5	To be able to demonstrate leadership skills in different business situations.	-	-	-	-	-
6	To be able to interpret the reflections of new technologies and softwares to business dynamics.	-	-	-	-	-
7	To be able to integrate knowledge gained in the five areas of business administration (marketing, production, management, accounting, and finance) through a strategic perspective.	-	-	X	-	-
8	To be able to act in accordance with the scientific and ethical values in studies related to business administration.	-	-	-	-	-
9	To be able to work efficiently and effectively as a team member.	-	-	-	-	-
10	To be able to have an ethical perspective and social responsiveness when making and evaluating business decisions.	-	X	-	-	-
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 language at a medium level of fluency efficiently.	-	-	-	-	-
13	To be able to relate the knowledge accumulated throughout the human history to their field of expertise.	-	-	-	-	-