COMPUTER ENGINEERING | |||||
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 | Spring | 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) | Adequate knowledge in mathematics, science and computer 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 appropriate analysis and modeling methods for this purpose. | 2 |
3) | Ability to design a complex system, process, device or product to meet specific requirements under realistic constraints and conditions; ability to apply modern design methods for this purpose. | 3 |
4) | Ability to develop, select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in computer engineering applications; ability to use information technologies effectively. | |
5) | Ability to design, conduct experiments, collect data, analyze and interpret results for the study of complex engineering problems or computer engineering research topics. | 3 |
6) | Ability to work effectively within and multi-disciplinary teams; individual study skills. | 2 |
7) | Ability to communicate effectively in verbal and written Turkish; knowledge of at least one foreign language; ability to write active reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions. | |
8) | Awareness of the necessity of lifelong learning; ability to access information, to follow developments in science and technology and to renew continuously. | |
9) | To act in accordance with ethical principles, professional and ethical responsibility; information on the standards used in engineering applications. | |
10) | Information on business practices such as project management, risk management and change management; awareness of entrepreneurship and innovation; information about sustainable development. | |
11) | Knowledge of the effects of engineering practices on health, environment and safety in the universal and social scale and the problems of the era reflected in engineering; awareness of the legal consequences of engineering solutions. |