OPTICIANRY (TURKISH) | |||||
Associate | TR-NQF-HE: Level 5 | QF-EHEA: Short Cycle | EQF-LLL: Level 5 |
Course Code: | ENM2003 | ||||||||
Ders İsmi: | Accounting for Engineers | ||||||||
Ders Yarıyılı: | Spring | ||||||||
Ders Kredileri: |
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Language of instruction: | English | ||||||||
Ders Koşulu: | |||||||||
Ders İş Deneyimini Gerektiriyor mu?: | No | ||||||||
Type of course: | Non-Departmental Elective | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Dr. Öğr. Üyesi MEHMET EMİN YILDIZ | ||||||||
Course Lecturer(s): | |||||||||
Course Assistants: |
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 |
The students who have succeeded in this course;
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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 |
Course Notes / Textbooks: | Horngren etal, Principles of Accounting 2014, Pearson |
References: | Williams Haka Betner Principles of Accounting |
Ders Öğrenme Kazanımları | ||||||||
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Program Outcomes | ||||||||
1) The student acquires theoretical and practical knowledge related to his field at a basic level. | ||||||||
2) The student owns information about moral discipline and ethical rules related to his field. | ||||||||
3) The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental computer programs and related technologies. | ||||||||
4) The student manages a duty independently by using the knowledge about his field at a basic level. | ||||||||
5) The student evaluates the knowledge about his field at a basic level with a critical approach, he designates his learning needs and directs his learning. | ||||||||
6) The student uses information and communication technologies with at least at basic level of European Computer Using Licence basic level of computer software which his field of study requires. | ||||||||
7) The student complies with and contributes to quality management and processes. | ||||||||
8) The student has sufficient consciousness about individual and public health, environmental protection and work safety issues. | ||||||||
9) The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | The student acquires theoretical and practical knowledge related to his field at a basic level. | |
2) | The student owns information about moral discipline and ethical rules related to his field. | |
3) | The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental computer programs and related technologies. | |
4) | The student manages a duty independently by using the knowledge about his field at a basic level. | |
5) | The student evaluates the knowledge about his field at a basic level with a critical approach, he designates his learning needs and directs his learning. | |
6) | The student uses information and communication technologies with at least at basic level of European Computer Using Licence basic level of computer software which his field of study requires. | |
7) | The student complies with and contributes to quality management and processes. | |
8) | The student has sufficient consciousness about individual and public health, environmental protection and work safety issues. | |
9) | The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities. |
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 |
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 |