ENM2003 Accounting for EngineersBahçeşehir UniversityDegree Programs PHYSIOTHERAPY AND REHABILITATION (TURKISH)General Information For StudentsDiploma SupplementErasmus Policy StatementNational QualificationsBologna Commission
PHYSIOTHERAPY AND REHABILITATION (TURKISH)
Bachelor TR-NQF-HE: Level 6 QF-EHEA: First Cycle EQF-LLL: Level 6

Course Introduction and Application Information

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.

Basic information

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.

Learning Outcomes

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

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

Weekly Detailed Course Contents

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

Evaluation System

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

ECTS / Workload Table

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

Contribution of Learning Outcomes to Programme Outcomes

No Effect 1 Lowest 2 Low 3 Average 4 High 5 Highest
           
Program Outcomes Level of Contribution
1) To have theoretical and practical knowledge required to fulfill professional roles and functions of Physiotherapy and Rehabilitation field. 2
2) To act in accordance with ethical principles and values in professional practice. 1
3) To use life-long learning, problem-solving and critical thinking skills. 4
4) To define evidence-based practices and determine problem solving methods in Physiotherapy and Rehabilitation practices, using theories in health promotion, protection and care. 1
5) To take part in research, projects and activities within sense of social responsibility and interdisciplinary approach. 3
6) To have skills for training and consulting according to health education needs of individual, family and the community. 1
7) To be sensitive to health problems of the community and to be able to offer solutions. 3
8) To be able to use skills for effective communication. 5
9) To be able to select and use modern tools, techniques and modalities in Physiotherapy and Rehabilitation practices; to be able to use health information technologies effectively. 1
10) To be able to search for literature in health sciences databases and information sources to access to information and use the information effectively. 1
11) To be able to monitor occupational information using at least one foreign language, to collaborate and communicate with colleagues at international level. 1
12) To be a role model with contemporary and professional identity. 4