GASTRONOMY AND CULINARY ARTS
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:

Spring
Fall

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) - Possess advanced level theoretical and practical knowledge supported by textbooks with updated information, practice equipments and other resources.
2) Use of advanced theoretical and practical knowledge within the field. -Interpret and evaluate data, define and analyze problems, develop solutions based on research and proofs by using acquired advanced knowledge and skills within the field.
3) Inform people and institutions, transfer ideas and solution proposals to problems in written and orally on issues in the field. - Share the ideas and solution proposals to problems on issues in the field with professionals and non-professionals by the support of qualitative and quantitative data. -Organize and implement project and activities for social environment with a sense of social responsibility. -Monitor the developments in the field and communicate with peers by using a foreign language at least at a level of European Language Portfolio B1 General Level. -Use informatics and communication technologies with at least a minimum level of European Computer Driving License Advanced Level software knowledge.
4) Evaluate the knowledge and skills acquired at an advanced level in the field with a critical approach. -Determine learning needs and direct the learning. -Develop positive attitude towards lifelong learning.
5) Act in accordance with social, scientific, cultural and ethic values on the stages of gathering, implementation and release of the results of data related to the field. - Possess sufficient consciousness about the issues of universality of social rights, social justice, quality, cultural values and also, environmental protection, worker's health and security.
6) Conduct studies at an advanced level in the field independently. - Take responsibility both as a team member and individually in order to solve unexpected complex problems faced within the implementations in the field. - Planning and managing activities towards the development of subordinates in the framework of a project

Ders - Öğrenme Kazanımı İlişkisi

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

	Program Outcomes	Level of Contribution
1)	- Possess advanced level theoretical and practical knowledge supported by textbooks with updated information, practice equipments and other resources.	2
2)	Use of advanced theoretical and practical knowledge within the field. -Interpret and evaluate data, define and analyze problems, develop solutions based on research and proofs by using acquired advanced knowledge and skills within the field.	4
3)	Inform people and institutions, transfer ideas and solution proposals to problems in written and orally on issues in the field. - Share the ideas and solution proposals to problems on issues in the field with professionals and non-professionals by the support of qualitative and quantitative data. -Organize and implement project and activities for social environment with a sense of social responsibility. -Monitor the developments in the field and communicate with peers by using a foreign language at least at a level of European Language Portfolio B1 General Level. -Use informatics and communication technologies with at least a minimum level of European Computer Driving License Advanced Level software knowledge.	5
4)	Evaluate the knowledge and skills acquired at an advanced level in the field with a critical approach. -Determine learning needs and direct the learning. -Develop positive attitude towards lifelong learning.	3
5)	Act in accordance with social, scientific, cultural and ethic values on the stages of gathering, implementation and release of the results of data related to the field. - Possess sufficient consciousness about the issues of universality of social rights, social justice, quality, cultural values and also, environmental protection, worker's health and security.	3
6)	Conduct studies at an advanced level in the field independently. - Take responsibility both as a team member and individually in order to solve unexpected complex problems faced within the implementations in the field. - Planning and managing activities towards the development of subordinates in the framework of a project	3

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