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Cyprus International University
TR

ADVANCED ACCOUNTING

Course
BUSN608 - ADVANCED ACCOUNTING
Department
Business Administration - English - PhD
Course Type
Course
Status
Required
Language
English
Credit
3
ECTS
0
T+P+L
3 + 0 + 0
Course Coordinator(s)
-
Prerequisite
-
Keywords
-

Course Description

-

ADVANCED ACCOUNTING

Evaluation Tools (Active Term)

No evaluation items have been defined.

Course outcomes

No course outcomes have been defined yet.

Course Syllabus

Week Topic
Week 1 Introduction to business combinations and the conceptual framework
Week 2 accounting for business combinations
Week 3 consolidation financial statements date of acquisition
Week 4 consolidation financial statements after acquisition
Week 5 elimination of unrealized profit on intercompany sales of inventory
Week 6 Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues
Week 7 Assignment One
Week 8 Foreign Currency Transactions and Hedging Foreign Exchange Risk
Week 9 elimination of unrealized gains of losses on intercompany sales of property and equipment
Week 10 elimination of unrealized gains of losses on intercompany sales of property and equipment
Week 11 Assignment Two
Week 12 change in ownership interest
Week 13 insolvency liquidation and reorganization
Week 14 iternational financial reporting standards
Week 15 Final Project

Reference Books & Course Materials

  1. 01 jeter and chaney, advanced accounting, fifth edition

Learning Outcomes

No learning outcomes have been defined.

Program Outcomes

  1. P01 1. To be able to examine the basic problems in the field of Accounting and Finance with scientific methods, to interpret and evaluate the data.
  2. P02 2. Muhasebe ve Finans alanındaki problemlere ilişkin uygulamada karşılaşılan karmaşık sorunları çözmek için bireysel ve grup üyesi olarak sorumluluk alabilmek ve çözüm üretebilmek.
  3. P03 3. To be able to critically evaluate the knowledge and skills acquired in the fields of Accounting and Finance, to determine learning needs and to carry the learning process to an advanced level.
  4. P04 4. To inform experts or non-experts on financial issues, to share their ideas and problems and solution methods by supporting them with quantitative and qualitative data.
  5. P05 5. To be able to interpret and evaluate the discussions on the theoretical aspects of Accounting and Finance.
  6. P06 6. To be able to identify regional and global problems that directly or indirectly affect financial issues, to develop solutions and strategies based on evidence and research.
  7. P07 7. To be able to define, evaluate and interpret the classical and current theories of accounting and finance policies and strategies, differences and relationships between them.
  8. P08 8. To have social, scientific and ethical values in the collection, interpretation, announcement and application of data in the field of accounting and finance and to assimilate these values.
  9. P09 9. To be able to follow, understand, interpret and analyze the changing trends in accounting and financial activities in the world at an advanced level, and apply innovation and innovative working principles.
  10. P10 10. To be able to set goals and take initiatives to achieve them, to be creative and open to criticism and to have professional competencies at an advanced level.
  11. P11 11. To have an advanced level of foreign language to follow and use the information in the field and to communicate with colleagues.
  12. P12 12. To have advanced computer software and hardware knowledge required by the field of Accounting and Finance, and to be able to use information and communication technologies at an advanced level.
  13. P13 13. To be able to use theoretical and practical knowledge gained in the field of Accounting and Finance at an advanced level.
  14. P14 14. To be able to benefit from other fields that form the basis of financial policies and to understand the interaction between these disciplines.

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