COMPUTER ENGINEERING | |||||
Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 |
Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
BA2224 | Principles of Accounting II | Spring | 3 | 0 | 3 | 6 |
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 : | Prof. Dr. FATMA ÖZKUL |
Course Lecturer(s): |
Prof. Dr. FİGEN TÜRÜDÜOĞLU Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. FATMA ÖZKUL |
Recommended Optional Program Components: | Industrial Engeneering, Financial Economics, Lojistics. |
Course Objectives: | Principles of Accounting II course is the complementary course of Principles of Accounting I. This course is designed to provide knowledge about current and fixed asset management, short and long term liabilities and shareholders’ equity, cash flow statement and financial statement analysis. |
The students who have succeeded in this course; The students who have succeeded in this course; 1.To learn the accounting terminology. 2. To learn the table of accounts 3. To learn how to record the accounts 4. To learn the effects of transactions on the financial statements 5. To have enough knowledge about receivables 6. To have enough knowledge about long term assets 7. To have enough knowledge about long term debts 8. To have enough knowledge about paid-in capital 9. To have enough knowledge about shareholders’ equity 10. To have enough knowledge about cash flow statements 11. To have enough knowledge about financial statement analysis |
1) Receivables 2) Plant Assets 3) Intangibles 4) Current Liabilities, Payroll 5) Long Term Liabilities 6) Partnerships 7) To be continued 8) Midterm 9) Corporations: Paid-in Capital 10) Balance Sheet 11) Corporations: Effect on Retained Earnings and the Income Statement 12) Income Statement 13) The Statement of Cash Flows 14) Financial Statement Analysis |
Week | Subject | Related Preparation |
1) | Receivables: An Introduction | |
2) | Allowance method, Direct method and notes receivables | |
3) | Plant assets and Depreciation | |
4) | Intangibles and Natural Resources | |
5) | Current liabilities: sales tax | |
6) | Stock and Bonds | |
7) | Review and Problem Session | |
8) | Corporations: An overview | |
9) | Issuing stocks, Retained Earnings, Cash dividends | |
10) | Corporations: stock dividends, Treasury Stocks, Retained Earnings | |
11) | The Statement of Cash Flow | |
12) | Financial Statement Analysis: Vertical and Horizontal Analysis | |
13) | Financial Statement Analysis: Ratio Analysis | |
14) | Review and Problem Session |
Course Notes / Textbooks: | Accounting, Authors: Horngren, Harrison, Oliver, 2009, 8.Edition ISBN: 13-978-0-13-609342-8 |
References: | Financial Accounting, Authors: Jan R. Williams, Susan F. Haka, Mark S. Bettner |
Semester Requirements | Number of Activities | Level of Contribution |
Quizzes | 10 | % 20 |
Homework Assignments | 14 | % 10 |
Midterms | 1 | % 20 |
Final | 1 | % 50 |
Total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 50 | |
PERCENTAGE OF FINAL WORK | % 50 | |
Total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 14 | 42 |
Study Hours Out of Class | 14 | 72 |
Homework Assignments | 14 | 14 |
Quizzes | 11 | 11 |
Midterms | 1 | 2 |
Final | 1 | 2 |
Total Workload | 143 |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Adequate knowledge in mathematics, science and computer 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 appropriate analysis and modeling methods for this purpose. | 2 |
3) | Ability to design a complex system, process, device or product to meet specific requirements under realistic constraints and conditions; ability to apply modern design methods for this purpose. | 3 |
4) | Ability to develop, select and use modern techniques and tools necessary for the analysis and solution of complex problems encountered in computer engineering applications; ability to use information technologies effectively. | |
5) | Ability to design, conduct experiments, collect data, analyze and interpret results for the study of complex engineering problems or computer engineering research topics. | 3 |
6) | Ability to work effectively within and multi-disciplinary teams; individual study skills. | 2 |
7) | Ability to communicate effectively in verbal and written Turkish; knowledge of at least one foreign language; ability to write active reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions. | |
8) | Awareness of the necessity of lifelong learning; ability to access information, to follow developments in science and technology and to renew continuously. | |
9) | To act in accordance with ethical principles, professional and ethical responsibility; information on the standards used in engineering applications. | |
10) | Information on business practices such as project management, risk management and change management; awareness of entrepreneurship and innovation; information about sustainable development. | |
11) | Knowledge of the effects of engineering practices on health, environment and safety in the universal and social scale and the problems of the era reflected in engineering; awareness of the legal consequences of engineering solutions. |