Identification
Prerequisites
Language
Compulsory/Elective
Required textbooks
and course materials
Course website
Course outline
Course objectives
Learning outcomes
Teaching methods
Evaluation
ACC 801 Financial Accounting - 3KU/6ECTS credits
Subject
(code, title,
credits)
Economics and Management
Department
Graduate
Program
(undergraduate,
graduate)
Fall, 2013
Term
Namik Khalilov
Instructor
namik44@yahoo.com
E-mail:
Phone:
Bashir Safaroglu 122, Room # 45, TUE 18:30 –21:00
Classroom/hours
Office hours
None
English
Compulsory
Core textbook:
Accounting: 8th Edition by Horngren, Harrison, Oliver – Pearson Int. Ed.
Supplementary textbook:
Introduction to Financial Accounting: 6th Edition by Horngren, Sundem, Elliott
Note: Quizzes might occur randomly; therefore you should duly prepare yourself
for each and every class. No make-up quizzes will be made!
This course is designed for the master students. It will help you to understand the importance of
accounting in your personal and professional lives. During this course we will go through the
fundamental areas of financial accounting by analyzing the financial transactions and their
impact on the financial statements. This course will make you feel confident as a future
specialist in the field of accounting and/or finance.
 To equip students with the core concepts, tools and techniques of financial accounting
 To explain students how can they apply these concepts and tools in their personal and
professional lives
 To furnish students with a solid background for the further advanced courses in the field of
finance
Lecture
Group discussion
Experiential exercise
Case analysis
Simulation
Course paper
Others
Methods
Midterm Exam
Case studies
Class Participation
X
X
X
Date/deadlines
Percentage (%)
30
5
15
Assignments/Quizzes
Project
Presentation/Group
Discussion/ Activity
10
Final Exam
Others
Total
40
100
Policy
Tentative Schedule
Week
Date/Day
(tentative)
Topics
1
17.09.2013
Introduction. Accounting and Business Environment
2
24.09.2013
Recording Business Transactions
3
01.10.2013
The Adjusting Process
4
08.10.2013
Completing the Accounting Cycle
5
15.10.2013
Merchandising Operations
6
22.10.2013
Merchandise Inventory
7
8
29.10.2103
05.11.2013
9
19.11.2013
10
26.11.2013
Receivables
11
03.12.2013
Plant Assets and Intangibles
12
10.12.2013
Current Liabilities and Long Term Liabilities
13
17.12.2013
Paid-in Capital and Balance Sheet
14
24.12.2013
The Statement of Cash Flows / Quiz - 2
07.01.2014
Will be
announced
Ch.1
Experimental Exercise 1
Ch.2
Experimental Exercise 2
Ch.3
Experimental Exercise 3
Ch.4
Experimental Exercise 4
Ch.5
Experimental Exercise 5
Ch.6
Assignment 1
Experimental Exercise 6
Quiz - 1
Mid-term Exam
Internal Control and Cash
15
16
Textbook/Assignments
General Review
Final Exam
Ch.7
Experimental Exercise 7
Ch.8
Experimental Exercise 8
Ch.9
Experimental Exercise 9
Ch.10
Experimental Exercise 10
Ch.11
Experimental Exercise 11
Ch.13
Assignment 2
Experimental Exercise 12