| CHILD DEVELOPMENT (TURKISH) | |||||
| 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 gain both theoretical and practical knowledge about physical, cognitive, social-emotional aspects of child development. | 4 |
| 2) | To display actions in professional practice based on ethical principles and values. | 5 |
| 3) | To adopt the principle of lifelong learning, using efficient ways for accessing information. | 5 |
| 4) | To know the stages of child development and to be able to use models / theories efficiently for supporting children's cognitive, affective and psycho-motor development. | 5 |
| 5) | To plan, implement and evaluate professional projects, research and events with a sense of social responsibility, | 5 |
| 6) | To be able to use effective communication methods in counseling and child and family-based guidance. | 3 |
| 7) | To be sensitive to the child and family-related issues taking into account the child's stages of development, and to implement strategies for personal development of child and education methods which are vital for leading effective and productive life. | 5 |
| 8) | To use the education and communication materials according to the child development stage, and to create proper educational environment. | 5 |
| 9) | To take responsibilities in the field of child development and education using interdisciplinary approach, and to use information technologies, and to engage in projects and activities. | 5 |
| 10) | To use health information technologies for research in the field of child development. | 5 |
| 11) | To be able to monitor occupational information using at least one foreign language, to collaborate and communicate with colleagues at international level. | 5 |
| 12) | To become a good example for colleagues and society, and represent efficiently the professional identity using advanced knowledge about child development. | 5 |