| OPERATING ROOM SERVICES (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 | 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) | The use of theoretical knowledge in practice | |
| 2) | Effective use the terminology of the field | |
| 3) | Behave according to basic professional legislation related the field | |
| 4) | Use information and communication technology, express professional knowledge through written and verbal/non-verbal communication | |
| 5) | Express the social, scientific, cultural and ethical values of professional | |
| 6) | Behave according to quality management and processes and participate in these processes | |
| 7) | Develop themselves personally and professionally updating knowledge, skills and competencies of the field with lifelong learning awareness | |
| 8) | Use basic level knowledge and skills related the field, interpret and evaluate the data, identify potential problems and solve them | |
| 9) | Implement techniques according to developing technology and use new tools and devices | |
| 10) | The ability to prepare the operating room for surgery | |
| 11) | The ability to admit the patient into the operating room and to provide assistance for post - operational transport | |
| 12) | The ability to have theoretical and practical knowledge related to the field at a basic level |