| Course Name | Intermediate Accounting II |
| Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
|---|---|---|---|---|---|
| BA 348 | Spring | 3 | 0 | 3 | 5 |
| Prerequisites |
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| Course Language | English | ||||||||
| Course Type | Required | ||||||||
| Course Level | First Cycle | ||||||||
| Mode of Delivery | - | ||||||||
| Teaching Methods and Techniques of the Course | Problem SolvingLecture / Presentation | ||||||||
| Course Coordinator | |||||||||
| Course Lecturer(s) | |||||||||
| Assistant(s) | |||||||||
| 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;
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| 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 | |
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| Core Courses | |
| Major Area Courses | ||
| Supportive Courses | ||
| Media and Managment Skills Courses | ||
| Transferable Skill Courses |
| Week | Subjects | Required Materials |
| 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 | Revenue | 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 Exam | ||
| 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 |
|---|---|---|---|
| Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
| Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
| Study Hours Out of Class | 14 | 3 | 42 |
| Field Work | |||
| Quizzes / Studio Critiques | |||
| Portfolio | |||
| Homework / Assignments | 1 | 15 | |
| Presentation / Jury | |||
| Project | |||
| Seminar / Workshop | |||
| Oral Exam | |||
| Midterms | 1 | 15 | |
| Final Exams | 1 | 20 | |
| Total | 140 |
| # | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
| 1 | To be able to acquire theoretical and practical knowledge and skills in the area. | X | ||||
| 2 | To be able to approach problems with an analytical and holistic viewpoint. | |||||
| 3 | To be able to gain knowledge about both national and international accounting and auditing standards. | |||||
| 4 | To be able to communicate the findings and solutions to the accounting and auditing problems in written and oral formats. | X | ||||
| 5 | To be able to critically evaluate the performance of accounting and other related management information systems, and organizations. | |||||
| 6 | To be able to develop innovative and creative approach to real-life business issues. | |||||
| 7 | To be able to integrate knowledge gained in the main areas of accounting and auditing through a strategic perspective. | X | ||||
| 8 | To be able to act in accordance with the scientific and ethical values in studies related to accounting and auditing. | |||||
| 9 | To be able to demonstrate both leadership and team-work skills through being an efficient and effective team member. | |||||
| 10 | To be able to have an ethical perspective and social responsiveness when evaluating and making business decisions. | |||||
| 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 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. | |||||
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest
