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 | |
| 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 | 2 | 28 |
| 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 | 5 | 5 |
| 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 | 6 | 6 |
| 16 | Final Exam | 1 | 3 | 3 |
| 80 | ||||