MAN 213 Principles of Financial Accounting
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The course introduces the students to the basic concepts, principles, and tools of financial accounting for service and merchandising businesses. Emphasis is placed on applying the accounting cycle by recording, adjusting business transactions, and preparing financial statements (income statement, balance sheet, and cash flow statement) in accordance with Generally Accepted Accounting Principles and their reporting based on International Financial Reporting Standards (IFRS). In the course, the students also learn the fundamentals of how to analyze the financial statements and read the disclosures of IFRS financial reports prepared by the public companies.
Credit units: 4 ECTS Credit units: 6.5.
Autumn Semester (Banu Sultanoğlu)
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