CIVIL ENGINEERING
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
BA2223	Principles of Accounting I	Fall Spring	3	0	3	6

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 :	Prof. Dr. FİGEN TÜRÜDÜOĞLU
Course Lecturer(s):	Prof. Dr. FİGEN TÜRÜDÜOĞLU Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. FATMA ÖZKUL
Recommended Optional Program Components:	NONE
Course Objectives:	Accounting principles is a course that introduces students to the fundamentals of financial accounting. Financial accounting is the field of accounting that provides economics and financial information for external users, such as investors and creditors.This course deals mainly with accounting cycle, recording and adjusting process and accounting for merchandising. After completing this course, the students are expected to be able to understand how to use and interpret accounting information.

Learning Outcomes

The students who have succeeded in this course;
The students who have succeeded in this course;
1. Can learn to comprehend a new discipline in detail
2. Have a good background in financial matters
3. Have the basic information about financial reporting
4. Learns the effects of financial factors on business performance, in short, to establish cause-effect relationships.
5. Learns the terminology of this discipline in English

Course Content

This course includes the topics:
Accounting and the Business Environment
Recording Business Transactions
The Adjusting Process
Completing the Accounting Cycle
Merchandising Operations
Merchandise Inventory

Weekly Detailed Course Contents

Week	Subject	Related Preparation
1)	Orientation • Course Schedule Review • Expectations
2)	Accounting and Business Environment Accounting profession, accounting concepts and principles, the accounting equation, using financial statement to evaluate business performance Pop QUIZ 1
3)	Recording Business Transactions The account, the journal and the ledger; debits, credits, and doubleentry accounting; steps of the transaction recording process POP QUIZ 2
4)	Recording Business Transactions Journalizing transactions and preparing the trial balance POP QUIZ 3
5)	The Adjusting Process Accrual accounting versus cash basis accounting, adjusting entries POP QUIZ 4
6)	The Adjusting Process The adjusted trial balance and preparing the statements, relationships among the financial statements POP QUIZ 5
7)	Completing the Accounting Cycle Closing the accounts, postclosing trial balance POP QUIZ 6
8)	Completing the Accounting Cycle Classifying assets and liabilities, the classified balance sheet POP QUIZ 7 HOMEWORK 1
9)	Midterm Exam on MyAccountingLab
10)	Merchandising Operations Two types of inventory systems, account for purchase of inventory POP QUIZ 8
11)	Merchandising Operations Account for sale of inventory POP QUIZ 9
12)	Merchandise Inventory Inventory costing methods POP QUIZ 10
13)	Merchandise Inventory Inventory costing methods POP QUIZ 11
14)	Final Review, Problem section HOMEWORK 2

Sources

Course Notes / Textbooks:	Horngren’s Accounting, Nobles, Mattison, Matsumura, Financial Chapters, Pearson, 11th Global Edition Other required readings will be uploaded to students via Itslearning.
References:	yok

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	11	% 30
Homework Assignments	2	% 10
Midterms	1	% 20
Final	1	% 40
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 60
PERCENTAGE OF FINAL WORK		% 40
Total		% 100

ECTS / Workload Table

Activities	Number of Activities	Workload
Course Hours	14	42
Study Hours Out of Class	14	70
Homework Assignments	2	4
Quizzes	14	28
Midterms	1	2
Final	1	2
Total Workload		148

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)	Adequate knowledge in mathematics, science and civil 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 proper analysis and modeling methods for this purpose.
3)	Ability to design a complex system, process, structural and/or structural members to meet specific requirements under realistic constraints and conditions; ability to apply modern design methods for this purpose.
4)	Ability to develop, select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in civil engineering applications; ability to use civil engineering technologies effectively.
5)	Ability to design, conduct experiments, collect data, analyze and interpret results for the study of complex engineering problems or civil engineering research topics.
6)	Ability to work effectively within and multi-disciplinary teams; individual study skills.
7)	Ability to communicate effectively in English and Turkish (if he/she is a Turkish citizen), both orally and in writing.
8)	Awareness of the necessity of lifelong learning; ability to access information to follow developments in civil engineering technology.
9)	To act in accordance with ethical principles, professional and ethical responsibility; having awareness of the importance of employee workplace health and safety.
10)	Information about business life practices such as project management, risk management, and change management; awareness of entrepreneurship, innovation, and sustainable development.
11)	Knowledge about contemporary issues and the global and societal effects of engineering practices on health, environment, and safety; awareness of the legal consequences of civil engineering solutions.