MECHATRONICS (TURKISH) | |||||
Associate | TR-NQF-HE: Level 5 | QF-EHEA: Short Cycle | EQF-LLL: Level 5 |
Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
ENM2003 | Accounting for Engineers | Spring 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: | Associate (Short 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 improve fundamental computer knowledge, to encourage students using office and package programs. | |
2) | Ability to have and use of fundamental mathematics knowledge and skills the usage of relevant materials. | |
3) | Ability to recognize general structures of machine equipments and the features of shaping | |
4) | Ability to grasp manufacturing processes and cutting tool materials, materials, statics, mechanics and fluid science fundemantal knowledge. | |
5) | Ability to draw assembly and auxilary devices as well as to draw whole or details of a system. | |
6) | Ability to have a knowledge of fundemantal manufacturing process such as turning, milling, punching,grinding and welding techniques and to have a self esteem in order to work behind the bench. | |
7) | Ability to do computer aided design and write program on digital benches. | |
8) | Ability to prepare project report, follow up project process and implement projects. | |
9) | ability to learn the areas of usage of electronic circuit components. Ability to grasp and write programs for micro controllers and for their components. Ability to design relevant circuits. | |
10) | Ability to understand the electric motors principles and AC-DC analysis | |
11) | Ability to gain a dominaion on visual programming | |
12) | Having the ability to communicate efficiently in verbal and written Turkish, to know at least one foreign language in order to communicate with the colleagues and customers. |