MAN231 Financial Accounting
MAN231 Financial Accounting
Syllabus | International University of Sarajevo - Last Update on Mar 03, 2026
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Management
Šejma Aydin
Course Lecturer
Course Objectives
The course offers students knowledge of the main accounting principles and concepts and a basic understanding of how financial statements are created and published. It teaches students the basic language of business. Thus, the course helps students progress, understand other finance-based courses, and build a foundation for further accounting-based courses.
Learning Outcomes
After successful completion of the course, the student will be able to:
Course Materials
Required Textbook
Horngren, Harrison, Oliver "Accounting", 8th edition, Pearson, 2009.
Additional Literature
Weetman, P. "Financial and Management Accounting", 8th edition, Pearson, 2019.Teaching Methods
Open class discussions with real-life - examples
Active tutorial sessions for engaged learning and continuous feedback on progress
Team assignments
Quizzes
Team projects and case studies that involve theoretical and practical segments.
Weekly Topics
| Week | Topic | Readings / References |
|---|---|---|
| 1 | Introduction to Financial Accounting | |
| 2 | Accounting and Business Environment | Chapter 1 |
| 3 | Recording Business Transactions | Chapter 2 |
| 4 | Adjusting Process | Chapter 3 |
| 5 | Assignment & Quiz 1 | |
| 6 | Completing the Accounting Cycle | Chapter 4 |
| 7 | Merchandising Operations | Chapter 5 |
| 8 | Midterm exam | |
| 9 | Merchandise Inventory | Chapter 6 |
| 10 | Accounting of Receivables | Chapter 8 |
| 11 | Assignment & Quiz 2 | |
| 12 | Accounting of Plant Assets and Intangibles | Chapter 9 |
| 13 | Accounting of Current Liabilities, Payroll | Chapter 10 |
| 14 | Accounting of Long-Term Liabilities, Bonds Payable, and Classification of Liabilities on the Balance Sheet | Chapter 11 |
| 15 | Group project and presentation |
Course Schedule (All Sections)
| Section | Type | Day 1 | Venue 1 | Day 2 | Venue 2 |
|---|---|---|---|---|---|
| MAN231.1 | Course | Wednesday 12:00 - 14:50 | B F2.2 | - | - |
| MAN231.2 | Course | Monday 09:00 - 11:50 | B F2.2 | - | - |
| MAN231.1 | Tutorial | Friday 10:00 - 11:50 | B F1.17 | - | - |
| MAN231.2 | Tutorial | Friday 14:00 - 15:50 | B F2.1 | - | - |
Office Hours & Room
| Day | Time | Office | Notes |
|---|---|---|---|
| Monday | 14:00 - 17:00 | B F1.30 | |
| Wednesday | 15:00 - 17:00 | B F1.30 |
Assessment Methods and Criteria
Assessment Components
Final Exam
AI: Not AllowedAlignment with Learning Outcomes : 1 2 3
Midterm Exam
AI: Not AllowedAlignment with Learning Outcomes : 1 2 3
Term Project and Presentation
AI: Not AllowedAlignment with Learning Outcomes : 2 3
Quizz
AI: Not AllowedAlignment with Learning Outcomes : 1 2
Participation & Assignments
AI: Not AllowedAlignment with Learning Outcomes : 1 2 & 3
IUS Grading System
| Grading Scale | IUS Grading System | IUS Coeff. | Letter (B&H) | Numerical (B&H) |
|---|---|---|---|---|
| 0 - 44 | F | 0 | F | 5 |
| 45 - 54 | E | 1 | ||
| 55 - 64 | C | 2 | E | 6 |
| 65 - 69 | C+ | 2.3 | D | 7 |
| 70 -74 | B- | 2.7 | ||
| 75 - 79 | B | 3 | C | 8 |
| 80 - 84 | B+ | 3.3 | ||
| 85 - 94 | A- | 3.7 | B | 9 |
| 95 - 100 | A | 4 | A | 10 |
Late Work Policy
Information about late submission policies will be shared during class and posted in this section. Please check back for official guidelines.
ECTS Credit Calculation
📚 Student Workload
This 6 ECTS credit course corresponds to 150 hours of total student workload, distributed as follows:
Lecture Hours
45 hours ⏳ (15 week × 3 h)
Case studies
30 hours ⏳ (15 week × 2 h)
Quizzes
4 hours ⏳ (2 week × 2 h)
Active Tutorials
15 hours ⏳ (15 week × 1 h)
Term Project
12 hours ⏳ (2 week × 6 h)
Midterm Exam Study
19 hours ⏳ (1 week × 19 h)
Final Exam Study
25 hours ⏳ (1 week × 25 h)
150 Total Workload Hours
6 ECTS Credits
Course Policies
Academic Integrity
All work submitted must be your own. Plagiarism, cheating, or any form of academic dishonesty will result in disciplinary action according to university policies. When in doubt about citation practices, consult the instructor.
Attendance Policy
Students are expected to adhere to the attendance requirements as outlined in the International University of Sarajevo Study Rules and Regulations. Excessive absences, whether excused or unexcused, may impact academic performance and eligibility for assessment. Mandatory sessions (e.g., labs, workshops) require attendance unless formally exempted. For detailed policies on absences, documentation, and penalties, please refer to the official university regulations.
Technology & AI Policy
Laptops/tablets may be used for note-taking only during lectures. Phones should be silenced and put away during all class sessions. Audio/video recording requires prior permission from the instructor.
Artificial Intelligence (AI) Usage: The use of AI tools (e.g., ChatGPT, Copilot, Gemini) varies by assessment component. Please refer to the AI usage indicator next to each assessment item in the Assessment Methods and Criteria section above. Submitting AI-generated content as your own work, where AI is not explicitly allowed, constitutes an academic integrity violation.
Communication Policy
All course-related communication should occur through official university channels (institutional email or SIS). Emails should include [MAN231] in the subject line.
Academic Quality Assurance Policy
Course Academic Quality Assurance is achieved through Semester Student Survey. At the end of each academic year, the institution of higher education is obliged to evaluate work of the academic staff, or the success of realization of the curricula.
Learning Tips
Be prepared to contribute thoughtfully during class discussions, labs, or collaborative work. Active participation deepens understanding and encourages critical thinking.
Complete assigned readings or prep materials before class. Take notes, highlight key ideas, and jot down questions. Aim to grasp core concepts and their applications—not just facts.
Use course frameworks or methodologies to analyze problems, case studies, or projects. Begin early to allow time for reflection and refinement. Seek feedback to improve your work.
Don’t hesitate to reach out when something is unclear. Use office hours, discussion boards, or peer networks to clarify concepts and stay on track.
Syllabus Last Updated on Mar 03, 2026 | International University of Sarajevo
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Referencing Curricula Print this page
| Course Code | Course Title | Weekly Hours* | ECTS | Weekly Class Schedule | ||||||
| T | P | |||||||||
| MAN231 | Financial Accounting | 3 | 2 | 6 | ||||||
| Prerequisite | MATH100 | It is a prerequisite to | MAN321 | |||||||
| Lecturer | Šejma Aydin | Office Hours / Room / Phone | Monday: 14:00-17:00 Wednesday: 15:00-17:00 |
|||||||
| saydin@ius.edu.ba | ||||||||||
| Assistant | Anes Kadić | Assistant E-mail | akadic@ius.edu.ba | |||||||
| Course Objectives | The course offers students knowledge of the main accounting principles and concepts and a basic understanding of how financial statements are created and published. It teaches students the basic language of business. Thus, the course helps students progress, understand other finance-based courses, and build a foundation for further accounting-based courses. | |||||||||
| Textbook | Horngren, Harrison, Oliver "Accounting", 8th edition, Pearson, 2009. | |||||||||
| Additional Literature |
|
|||||||||
| Learning Outcomes | After successful completion of the course, the student will be able to: | |||||||||
|
||||||||||
| Teaching Methods | Open class discussions with real-life - examples, active tutorial sessions for engaged learning and continuous feedback on progress, team assignments, quizzes, team projects and case studies that involve theoretical and practical segments. | |||||||||
| Teaching Method Delivery | Face-to-face | Teaching Method Delivery Notes | ||||||||
| WEEK | TOPIC | REFERENCE | ||||||||
| Week 1 | Introduction to Financial Accounting | |||||||||
| Week 2 | Accounting and Business Environment | Chapter 1 | ||||||||
| Week 3 | Recording Business Transactions | Chapter 2 | ||||||||
| Week 4 | Adjusting Process | Chapter 3 | ||||||||
| Week 5 | Assignment & Quiz 1 | |||||||||
| Week 6 | Completing the Accounting Cycle | Chapter 4 | ||||||||
| Week 7 | Merchandising Operations | Chapter 5 | ||||||||
| Week 8 | Midterm exam | |||||||||
| Week 9 | Merchandise Inventory | Chapter 6 | ||||||||
| Week 10 | Accounting of Receivables | Chapter 8 | ||||||||
| Week 11 | Assignment & Quiz 2 | |||||||||
| Week 12 | Accounting of Plant Assets and Intangibles | Chapter 9 | ||||||||
| Week 13 | Accounting of Current Liabilities, Payroll | Chapter 10 | ||||||||
| Week 14 | Accounting of Long-Term Liabilities, Bonds Payable, and Classification of Liabilities on the Balance Sheet | Chapter 11 | ||||||||
| Week 15 | Group project and presentation | |||||||||
| Assessment Methods and Criteria | Evaluation Tool | Quantity | Weight | Alignment with LOs | AI Usage |
| Final Exam | 1 | 30 | 1,2,3 | Not Allowed | |
| Semester Evaluation Components | |||||
| Midterm Exam | 1 | 30 | 1,2,3 | Not Allowed | |
| Term Project and Presentation | 2 | 20 | 2,3 | Not Allowed | |
| Quizz | 2 | 10 | 1,2 | Not Allowed | |
| Participation & Assignments | 2 | 10 | 1,2 & 3 | Not Allowed | |
| *** ECTS Credit Calculation *** | |||||
| Activity | Hours | Weeks | Student Workload Hours | Activity | Hours | Weeks | Student Workload Hours | |||
| Lecture Hours | 3 | 15 | 45 | Case studies | 2 | 15 | 30 | |||
| Quizzes | 2 | 2 | 4 | Active Tutorials | 1 | 15 | 15 | |||
| Term Project | 6 | 2 | 12 | Midterm Exam Study | 19 | 1 | 19 | |||
| Final Exam Study | 25 | 1 | 25 | |||||||
| Total Workload Hours = | 150 | |||||||||
| *T= Teaching, P= Practice | ECTS Credit = | 6 | ||||||||
| Course Academic Quality Assurance: Semester Student Survey | Last Update Date: 27/03/2026 | |||||||||