SYLLABUS
AD216 – FINANCIAL & COST ACCOUNTING
(2005-2006 ACADEMIC YEAR SPRING SEMESTER)
Fatih YILMAZ, Ph.D.
Associate Professor of Accounting
Tel: (212) 473 70 70 (18247-18250), 473 71 00 – 02
E-mail: fatihyil@istanbul.edu.tr
|
Week |
Subjects |
|
1 |
Accounting Information System, Financial Reports, Journal, Ledger, GAAP |
|
2 |
Measuring Business Transactions |
|
3 |
Measuring Business Income, Adjusting Entries |
|
4 |
Completing Business Income |
|
5 |
Merchandising Operations, Inventory Systems (perpetual & periodic) |
|
6 |
Accounting for Corporations, Accounting For Assets, Cash Management, Internal Control, Cash Over/Shortage, Bank Reconciliation, Petty Cash |
|
7 |
Midterm Exam |
|
8 |
Short Term Investments, Accounts Receivables & Doubtful Accounts |
|
9 |
Inventory valuation methods (LIFO, FIFO, average, spec.id.), Long Term Assets (fixed assets) |
|
10 |
Cash Flow Statements |
|
11 |
Spring Break |
|
12 |
Cost Concepts & Cost allocation |
|
13 |
Costing Systems, Job Order Costing, Process Costing |
|
14 |
ABC, Cost Behavior Analysis |
OFFICE HOUR: Friday 12:00-13:00 (Room: ÝÝBF 404)
GRADING: Final Exam 60%
Mid-Term Exam 40%
REFERENCE BOOK: “Financial & Managerial Accounting – The Basis For Business Decisions” 13. Ed., Jan R.Williams, Susan F.Haka, Mark S.Bettner, McGraw-Hill Irwin.
Students may also reach many sources about this course in the Univesity’s library.