BA5401 Accounting

Welcome to the class web page for Accounting taught by Assoc. Prof. Dr. Adil Oran.

The course is part of the core curriculum of our graduate program and aims to help managers understand accounting concepts and learn to speak “the language of business”. Students interested in accounting may proceed to take a number of additional courses in the subject.

The main purpose of accounting is to provide decisionmakers with useful information. Due to the differing needs of external and internal users, accounting is usually classified into Financial Accounting and Managerial Accounting. Financial accounting has the aim of meeting the needs of external users and this facilitates the functioning of capital markets. Managerial accounting has the aim of meeting the needs of internal users and this enables the management of the firm to undertake measures to increase the efficiency of the firm.

The aim of this course sequence is not to make you an expert in the entire field of financial accounting. The course attempts to provide a solid foundation needed to be a successful manager by giving a fundamental understanding of accounting theory and practice both internationally and in Turkey. Those planning to pursue careers in accounting and finance will need to take further courses in this area. However, those pursuing careers in other areas will have been provided the basic tools they require from the field of Financial Accounting and Managerial Accounting.

The course will use a style of instruction that combines traditional lecturing and homeworks with “in-class mini assignments” and occasional quizzes. Emphasis will be on Participative learning as opposed to note taking. 

   The presentation material for the subject will be made available as notes prior to class and should cut down significantly on the need to jot down everything, thus allowing you to do some actual thinking. You are encouraged to participate and ask questions (don’t be worried, I’ll tell you if we don’t have time), occasionally I will force you to take part (so it’s not a good idea to take long naps in class!).