CIVIL ENGINEERING
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Ders Genel Tanıtım Bilgileri

Course Code:

ENM2003

Ders İsmi:

Accounting for Engineers

Ders Yarıyılı:

Fall
Spring

Ders Kredileri:

Theoretical	Practical	Credit	ECTS
3	2	4	7

Language of instruction:

English

Ders Koşulu:

Ders İş Deneyimini Gerektiriyor mu?:

Type of course:

Non-Departmental Elective

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Dr. Öğr. Üyesi MEHMET EMİN YILDIZ

Course Lecturer(s):

Course Assistants:

Dersin Amaç ve İçeriği

Course Objectives:

1) Introducing the fundamentals of accounting,
2) Providing information about the relation between the fundamentals of accounting,
3) Explaining how the accounting principles are related to analyzing a company’s financial structure,
4) Explaining the impact of different approaches of accounting methods on the company statements,
5) Providing knowledge of how a company would be analyzed based on the information obtained from financial statements,
6) Introduce students the difference between financial and accounting analysis,
7) Introduce the students to newly developed IFRS principles and their impacts on book keeping.

Course Content:

Basic Financial Statements, Accounting Cycle, Merchandising Activities, Financial Assets, Inventories and COGS, Plant and Intangible Assets, Liabilities, Stockholder’s Equity, Income and Changes in Retained Earnings, Major Issues in IFRS and US GAAP

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Ders Akış Planı

Week	Subject	Related Preparation
1)	Basic Financial Statement	Read Chapter 1
1)	Accrual Accounting and Financial Statements	Read Chapter 4
2)	Accounting the language of business	Read Chapter 1
3)	Measuring Income to Access Performance	Read Chapter 2
4)	Recording Transactions	Read Chapter 3
5)	Accrual Accounting and Financial Statements	Read Chapter 4
6)	Statement of Cash Flow	Read Chapter 5
7)	Midterm	Study the first 5 chapters
8)	Accounting for Sales	Read Chapter 6
9)	Inventories and COGS	Read Chapter 7
10)	Inventories and COGS	Read Chapter 7
11)	Long-lived Assets	Read Chapter 8
12)	Long-lived Assets	Read Chapter 8
13)	Liabilities and Interest	Read Chapter 9
14)	Stockholder’s Equity	Read Chapter 10

Sources

Course Notes / Textbooks:	Horngren etal, Principles of Accounting 2014, Pearson
References:	Williams Haka Betner Principles of Accounting

Ders - Program Öğrenme Kazanım İlişkisi

Ders Öğrenme Kazanımları
Program Outcomes
1) Adequate knowledge in mathematics, science and civil engineering; the ability to use theoretical and practical knowledge in these areas in complex engineering problems.
2) Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modeling methods for this purpose.
3) Ability to design a complex system, process, structural and/or structural members to meet specific requirements under realistic constraints and conditions; ability to apply modern design methods for this purpose.
4) Ability to develop, select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in civil engineering applications; ability to use civil engineering technologies effectively.
5) Ability to design, conduct experiments, collect data, analyze and interpret results for the study of complex engineering problems or civil engineering research topics.
6) Ability to work effectively within and multi-disciplinary teams; individual study skills.
7) Ability to communicate effectively in English and Turkish (if he/she is a Turkish citizen), both orally and in writing.
8) Awareness of the necessity of lifelong learning; ability to access information to follow developments in civil engineering technology.
9) To act in accordance with ethical principles, professional and ethical responsibility; having awareness of the importance of employee workplace health and safety.
10) Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development.
11) Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of civil engineering solutions.

Ders - Öğrenme Kazanımı İlişkisi

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Adequate knowledge in mathematics, science and civil engineering; the ability to use theoretical and practical knowledge in these areas in complex engineering problems.
2)	Ability to identify, formulate, and solve complex engineering problems; ability to select and apply proper analysis and modeling methods for this purpose.
3)	Ability to design a complex system, process, structural and/or structural members to meet specific requirements under realistic constraints and conditions; ability to apply modern design methods for this purpose.
4)	Ability to develop, select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in civil engineering applications; ability to use civil engineering technologies effectively.
5)	Ability to design, conduct experiments, collect data, analyze and interpret results for the study of complex engineering problems or civil engineering research topics.
6)	Ability to work effectively within and multi-disciplinary teams; individual study skills.
7)	Ability to communicate effectively in English and Turkish (if he/she is a Turkish citizen), both orally and in writing.
8)	Awareness of the necessity of lifelong learning; ability to access information to follow developments in civil engineering technology.
9)	To act in accordance with ethical principles, professional and ethical responsibility; having awareness of the importance of employee workplace health and safety.
10)	Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development.
11)	Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of civil engineering solutions.

Öğrenme Etkinliği ve Öğretme Yöntemleri

Ölçme ve Değerlendirme Yöntemleri ve Kriterleri

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	1	% 19
Quizzes	8	% 8
Homework Assignments	8	% 19
Midterms	1	% 14
Final	1	% 40
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 60
PERCENTAGE OF FINAL WORK		% 40
Total		% 100

İş Yükü ve AKTS Kredisi Hesaplaması

Activities	Number of Activities	Duration (Hours)	Workload
Course Hours	14	3	42
Application	14	2	28
Study Hours Out of Class	13	4	52
Homework Assignments	8	4	32
Quizzes	8	1	8
Midterms	1	3	3
Final	1	3	3
Total Workload			168