Faculty Of Engıneerıng
Industrıal Engıneerıng (Englısh)
Course Information
GENERAL ACCOUNTING | |||||
---|---|---|---|---|---|
Code | Semester | Theoretical | Practice | National Credit | ECTS Credit |
Hour / Week | |||||
INE202 | Spring | 2 | 0 | 2 | 3 |
Prerequisites and co-requisites | |
---|---|
Language of instruction | English |
Type | Elective |
Level of Course | Bachelor's |
Lecturer | Asst. Prof. Dr. Zaina HAMAD |
Mode of Delivery | Face to Face |
Suggested Subject | |
Professional practise ( internship ) | None |
Objectives of the Course | The aim of this course is not only to explain accounting system theoretically, but also to develop accounting skills for application. |
Contents of the Course | Accounting information users, financial statements, concept of accounting equality, journal records and bookkeeping, trade receivables and cash discounts, stock valuation methods, marketable securities, control of bank transactions. |
Learning Outcomes of Course
# | Learning Outcomes |
---|---|
1 | They have knowledge about basic accounting system. |
2 | They can describe the balance sheet and income statement |
3 | They can analyze and interpret financial statements |
4 | They can make journal entries and bookkeeping records |
5 | They explain the accounting cycle and its operation. |
6 | They disclose accounting equality and principles, determine revenue and cost. |
Course Syllabus
# | Subjects | Teaching Methods and Technics |
---|---|---|
1 | Definition of accountant and users of accounting information. | Lecture,discussion |
2 | Introduction to accounting principles and financial statements. | Lecture,discussion |
3 | Basic financial statements (Balance sheet and income statement) | Lecture,discussion |
4 | Accounting equation concept. | Lecture,discussion |
5 | Journal entries and ledger. | Lecture,discussion,case study |
6 | Sample applications | Lecture,discussion,case study |
7 | Mid-term exams | |
8 | Completing the accounting cycle | Lecture,discussion,case study |
9 | Financial statement analysis | Lecture,discussion,case study |
10 | Account receivables and cash discounts. | Lecture,discussion,case study |
11 | Stock valuation methods | Lecture,discussion,case study |
12 | Marketable securities | Lecture,discussion,case study |
13 | Bank transaction control and bank reconciliation | Lecture,discussion,case study |
14 | Case study | Case study |
15 | General evaluation | Case study |
16 | Final Exam |
Course Syllabus
# | Material / Resources | Information About Resources | Reference / Recommended Resources |
---|---|---|---|
1 | Financial Accounting, Barry Elliot-Jamie Elliot,Pearson 2011 | ||
2 | Financial Accounting and its enviroment | ||
3 | Accounting what the numbers mean, Marshall-Mcmanus-Viele, ninth edition |
Method of Assessment
# | Weight | Work Type | Work Title |
---|---|---|---|
1 | 40% | Mid-Term Exam | Mid-Term Exam |
2 | 60% | Final Exam | Final Exam |
Relationship between Learning Outcomes of Course and Program Outcomes
# | Learning Outcomes | Program Outcomes | Method of Assessment |
---|---|---|---|
1 | They have knowledge about basic accounting system. | 1 | 1͵2 |
2 | They can describe the balance sheet and income statement | 1͵6 | 1͵2 |
3 | They can analyze and interpret financial statements | 1 | 1͵2 |
4 | They can make journal entries and bookkeeping records | 1 | 1͵2 |
5 | They explain the accounting cycle and its operation. | 1 | 1͵2 |
6 | They disclose accounting equality and principles, determine revenue and cost. | 1 | 1͵2 |
Work Load Details
# | Type of Work | Quantity | Time (Hour) | Work Load |
---|---|---|---|---|
1 | Course Duration | 14 | 2 | 28 |
2 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 1 | 14 |
3 | Presentation and Seminar Preparation | 0 | 0 | 0 |
4 | Web Research, Library and Archival Work | 0 | 0 | 0 |
5 | Document/Information Listing | 0 | 0 | 0 |
6 | Workshop | 0 | 0 | 0 |
7 | Preparation for Midterm Exam | 1 | 8 | 8 |
8 | Midterm Exam | 1 | 2 | 2 |
9 | Quiz | 0 | 0 | 0 |
10 | Homework | 1 | 15 | 15 |
11 | Midterm Project | 0 | 0 | 0 |
12 | Midterm Exercise | 0 | 0 | 0 |
13 | Final Project | 0 | 0 | 0 |
14 | Final Exercise | 0 | 0 | 0 |
15 | Preparation for Final Exam | 1 | 10 | 10 |
16 | Final Exam | 1 | 3 | 3 |
80 |