Financial Reporting (ACC 901)

2021 Fall
Sabancı Business School
Accounting(ACC)
2
5
Emre Kılıç ekilic@sabanciuniv.edu,
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English
Doctoral, Master
--
Formal lecture,Group tutorial
Interactive,Communicative,Project based learning
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CONTENT

The course offers an introduction to the principles and concepts of accounting along with the preparation and analysis of financial statements. The purpose is to make managers intelligent consumers of financial reports for managerial decision making.

OBJECTIVE

The objective of this course is to introduce students to the basic concepts and techniques of accounting used when a company reports to external parties such as shareholders and lenders (creditors). Students will learn how economic transactions are recorded and translated into accounting information which is designed to be useful for decision-making by external parties. Students will also learn techniques for analyzing a companys financial health.

LEARNING OUTCOMES

  • Upon successful completion of the course, the student should be able to: 1. Describe the basic concepts and principles underlying financial statements 2. Use the basic concepts and principles of accounting statements to identify, record and communicate accounting information 3. Analyze and interpret the including balance sheet, income statement and cash flow statement 4. Evaluate a companys financial performance at an introductory level

PROGRAMME OUTCOMES


1. Develop the ability to use critical, analytical, and reflective thinking and reasoning 5

2. Reflect on social and ethical responsibilities in his/her professional life. 2

3. Gain experience and confidence in the dissemination of project/research outputs 1

4. Work responsibly and creatively as an individual or as a member or leader of a team and in multidisciplinary environments. 5

5. Communicate effectively by oral, written, graphical and technological means and have competency in English. 3

6. Independently reach and acquire information, and develop appreciation of the need for continuously learning and updating. 5


1. Develop, interpret and use statistical analyses in decision making. 1


1. Identify and diagnose business problems and opportunities accurately and effectively across a wide range of business domains (accounting, financial management, operations, marketing, strategy, and organizational design), in global and local contexts. 3

2. Incorporate cultural context and complexities in their managerial practice. 1

3. Assess the performance of an organization in a wide range of business domains, using a range of performance criteria. 5

4. Identify, select, and justify strategies and courses of action at the divisional, business, and corporate levels of analysis and to develop effective plans for the implementation of selected strategies across a wide range of business domains and levels. 1

ASSESSMENT METHODS and CRITERIA

  Percentage (%)
Final 50
Participation 10
Group Project 40

RECOMENDED or REQUIRED READINGS

Textbook

Principles of Financial Accounting Based on IFRS, by F.N. Can Simga-Mugan and Nazli
Hosal Akman, 2012, 5th Edition, McGraw Hill