INTERNATIONAL BURCH UNIVERSITY
Faculty of Economics and Social Sciences
Department of International Relations and European Studies
2014-2015

SYLLABUS
Code Name Level Year Semester
FES 215 Financial Accounting Undergraduate 2 Fall
Status Number of ECTS Credits Class Hours Per Week Total Hours Per Semester Language
5 48 English

Instructor Assistant Coordinator
Ajla Muratović, Research Assistant Assist. Prof. Dr. Nino Serdarević, Research Assistant Ajla Muratović Ajla Muratović, Research Assistant
[email protected] [email protected], [email protected] no email

During this course the role of financial accounting to provide information for external decision makers will be emphasized.

COURSE OBJECTIVE
Students will be able to:
- Understand the framework of financial accounting;
- Prepare and present the financial statements;
- Analyze and interpret financial statements.

COURSE CONTENT
Week
Topic
  1. Introduction into Financial Accounting
  2. International Financial Reporting Standards
  3. Recognition, evidences, financial reporting: Equity and shareholders\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\
  4. Assessing students - quiz
  5. Recognition, evidences, financial reporting: Intangible assets
  6. Recognition, evidences, financial reporting: Land, property, equipment
  7. Recognition, evidences, financial reporting: Land, property, equipment
  8. Midterm Exam
  9. Recognition, evidences, financial reporting: Cash and cash equivalents
  10. Recognition, evidences, financial reporting: Inventories (goods, production)
  11. Recognition, evidences, financial reporting: Receivables
  12. Recognition, evidences, financial reporting: Long term debt
  13. Recognition, evidences, financial reporting: Payables
  14. Recognition, evidences, financial reporting: Revenues and income
  15. Financial statements

LABORATORY/PRACTICE PLAN
Week
Topic
  1. Introduction into Financial Accounting
  2. International Financial Reporting Standards
  3. Recognition, evidences, financial reporting: Equity and shareholders\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\
  4. Assessing students - quiz
  5. Recognition, evidences, financial reporting: Intangible assets

  1. Recognition, evidences, financial reporting: Land, property, equipment
  2. Recognition, evidences, financial reporting: Land, property, equipment
  3. Midterm Exam
  4. Recognition, evidences, financial reporting: Cash and cash equivalents
  5. Recognition, evidences, financial reporting: Inventories (goods, production)
  6. Recognition, evidences, financial reporting: Receivables
  7. Recognition, evidences, financial reporting: Long term debt
  8. Recognition, evidences, financial reporting: Payables
  9. Recognition, evidences, financial reporting: Revenues and income
  10. Financial statements

TEACHING/ASSESSMENT
Description
  • Lectures
  • Excersises
  • Presentation
  • Other:Results discussion, logical loops and theory application
Description (%)
Method Quantity Percentage (%)
Quiz110
Midterm Exam(s)130
Final Exam150
+Student engagement110
Total: 100
Learning outcomes
    TEXTBOOK(S)
    • - Harrison, W.T., Horngren, C.T. and Thomas C.W.R. (2012). Financial Accounting, 9th Edition. Pearson Prentice Hall
    • - International Financial Reporting Standards and International Accounting Standards

    ECTS (Allocated based on student) WORKLOAD
    Activities Quantity Duration (Hour) Total Work Load
    Lecture (14 weeks x Lecture hours per week)14228
    Laboratory / Practice (14 weeks x Laboratory/Practice hours per week)15115
    Midterm Examination (1 week)122
    Final Examination(1 week)133
    Preparation for Midterm Examination 0
    Preparation for Final Examination 0
    Assignment / Homework/ Project 0
    Seminar / Presentation 0
    Total Workload: 48
    ECTS Credit (Total workload/25): 2