PSYCHOLOGY | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
ENM2003 | Accounting for Engineers | Fall | 3 | 2 | 4 | 7 |
This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester. |
Language of instruction: | English |
Type of course: | Non-Departmental Elective |
Course Level: | Bachelor’s Degree (First Cycle) |
Mode of Delivery: | Face to face |
Course Coordinator : | Dr. Öğr. Üyesi MEHMET EMİN YILDIZ |
Course Lecturer(s): |
Prof. Dr. YAMAN ÖMER ERZURUMLU |
Recommended Optional Program Components: | None |
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. |
The students who have succeeded in this course; I. Describe the fundamentals of accounting principles, II. Construct fundamental accounting statements, III. Forecast based on the accounting statements IV. Define and analyze alternative approaches in preparation of the accounting statements, V. Record business activities with respect to the rules of accounting, VI. Analyze the accounting statements in order to examine the financial structure of the company, VII. Compare how IFRS and US GAAP record for certain financial activities of a company, VIII. Compare and contrast different companies accounting statements with respect to the method used |
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 |
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 |
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 |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | To develop an interest in the human mind and behavior, to be able to evaluate theories using empirical findings, to understand that psychology is an evidence-based science by acquiring critical thinking skills. | |
2) | To gain a biopsychosocial perspective on human behavior. To understand the biological, psychological, and social variables of behavior. | |
3) | To learn the basic concepts in psychology and the theoretical and practical approaches used to study them (e.g. basic observation and interview techniques). | |
4) | To acquire the methods and skills to access and write information using English as the dominant language in the psychological literature, to recognize and apply scientific research and data evaluation techniques (e.g. correlational, experimental, cross-sectional and longitudinal studies, case studies). | |
5) | To be against discrimination and prejudice; to have ethical concerns while working in research and practice areas. | |
6) | To recognize the main subfields of psychology (experimental, developmental, clinical, cognitive, social and industrial/organizational psychology) and their related fields of study and specialization. | |
7) | To acquire the skills necessary for analyzing, interpreting and presenting the findings as well as problem posing, hypothesizing and data collection, which are the basic elements of scientific studies. | |
8) | To gain the basic knowledge and skills necessary for psychological assessment and evaluation. | |
9) | To acquire basic knowledge of other disciplines (medicine, genetics, biology, economics, sociology, political science, communication, philosophy, anthropology, literature, law, art, etc.) that will contribute to psychology and to use this knowledge in the understanding and interpretation of psychological processes. | |
10) | To develop sensitivity towards social problems; to take responsibility in activities that benefit the field of psychology and society. | |
11) | To have problem solving skills and to be able to develop the necessary analytical approaches for this. | |
12) | To be able to criticize any subject in business and academic life and to be able to express their thoughts. |