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Institution: Boğaziçi University, School of Applied Disciplines

Department: Department of Tourism Administration


Term: 2009 Fall Semester

Prerequisite Courses: None

Class Meetings: Monday 6 (C107); Tuesday 3,4 (A202)

Instructor: Assoc. Prof. Bengi Ertuna

    Office Hours: Monday 7 or bu appointment; Office: B309

Instructor Contact Details: Tel. Ext: (6989); 359 69 89


Aim of the course: The aim of this course is to introduce the students to the accounting

    information system. Main emphasis will be on how information is processed in the system

    and how financial statements are prepared as the outputs of this system. Main assumption and

    principles of accounting will be covered to provide the basis for understanding and evaluating

    financial statements. Students are expected to develop and understanding of what information

    is presented in financial statements and how it is evaluated through working on actual

    financial statements. Students are also expected to develop an understanding of Turkish

    accounting terminology and applications as well as the international system.

Learning Objectives: At the end of this course, the students should be able to:

    - Understand the role of accounting information system in the total information system

    of the organization

    - Use accounting terminology and concepts

    - Read balance sheet and income statement

    - Accomplish all the steps in the accounting cycle

    - Evaluate the financial position and operating results of a company from financial


Method of Instruction: The course will be conducted through lectures and discussions.

    Students will be assigned textbook exercises and participate in the discussions relating to the

    solution of the assigned exercises.


    Horngren, Harrison and Bamber (2005) Accounting, 6th Edition, International Edition,

    Pearson Education International.

    Reference Material:

    Türkiye Muhasebe Standartları 2009 Kitabı


Evaluation Policy:

    Grading: Composition of the final grade will be as follows:

    Participation and Assignments 10%

    Midterm 1 25%

    Midterm 2 30%

    Final 35%

Grading system: 50 points out of 100 on the overall final grade.

    Letter grades will be determined by fitting a curve to the overall grade average.

    No late assignments will be accepted and no make-ups will be given for midterms.

Topics to be covered:

     Starting Week Date Topics Chapter

    1 Sept.28 Introduction to the course, presentation of course sylabbus Ch.1

    Role of accounting, relations with other functions

    2 Oct.5 Nature of accounting, objectives, users of accounting Ch.1

    information, financial and management accounting, ethics, role

    of auditing

    3 Oct.12 Balance sheet, basic balance sheet eqution, Accounting for

     business transactions, evaluating business transactions, Ch.1

    transaction analysis. Financial statements and relationships

    among financial statements

    4 Oct.19 Double entry accounting. Accounts, recording transactions in Ch.2

    the journal and posting into the ledger. Normal balances of


    5 Oct 26 Expanding the accounting equation to include revenues and Ch.2

    expenses, transaction analysis, journalizing, posting and trial


    6 Nov.2 Review

     Midterm 1 (November 3)

    8 Nov. 9 Accrual versus cash basis of accounting. Accounting principles Ch.3

    relating to determination of income

    9 Nov.16 End-of-period adjustments, prepaids and accruals, concept of Ch. 3


    10 Nov.23 Adjusted trial balance, preparation of financial statements, Ch. 4

    ethical issues in accrual accounting

     Nov.30 Kurban Bayramı 11 Dec.1 Completing the accounting cycle, post closing trial balance, Ch.4

    preparing the classified financial statements. 12 Dec.7 Midterm 2 (December 8) 13 Dec14 Introduction to financial statement analysis Ch.18 13 Dec.21 Introduction to financial statement analysis. Horizontal and Ch.18

    vertical analysis, ratio analysis, other evaluation tools 14 Dec.28 Applications of financial statement anaysis


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