|Course Title||Code||Semester||L+P Hour||Credits||ECTS|
|Financial Accounting||ENS 252||4||3||3||4|
|Prerequisites and co-requisites|
|Recommended Optional Programme Components||None|
|Language of Instruction||Turkish|
|Course Level||First Cycle Programmes (Bachelor's Degree)|
|Course Coordinator||Asst.Prof.Dr. Zahide Figen ANTMEN|
The aim of this course is to teach fundamental conceptions of financial accounting and making the entries in a bookkeeping term.
Introduction to accounting, principles of development of accounts, balance sheet, accounting equation, records of operations and accounts, balance, groups of accounts and classification of accounts, books, starting period operations, accounting period operations, service operations, income statement, purchase and sale of products, operations at the beginning of trade, accounting period operations, income statement of service operations, purchase and sale of products, income statement of commercial companies, adjustment records, amortization methods, depreciation, stock valuation methods, year-end accounts, financial accounts.
|1) To collect data for industrial engineering problems, to analyze, to develop alternative interpretations and to be able to interpret.|
|2) They have adequate infrastructure in accounting subjects.|
|3) Keep records of financial transactions and prepare financial statements|
|4) Classify the accounting transactions of businesses|
|5) Detach financial transactions in businesses|
|6) Has knowledge about accounting concepts, assumptions and principles|
|Course's Contribution To Program|
|No||Program Learning Outcomes||Contribution|
Has sufficient background on topics related to mathematics, physical sciences and industrial engineering.
Gains ability to use the acquired theoretical knowledge on basic sciences and industrial engineering for describing, formulating and solving an industrial engineering problem, and to choose appropriate analytical and modeling methods.
Gains ability to analyze a service and/or manufacturing system or a process and describes, formulates and solves its problems .
Gains ability to choose and apply methods and tools for industrial engineering applications.
Can collect and analyze data required for industrial engineering problems ,develops and evaluates alternative solutions.
Works efficiently and takes responsibility both individually and as a member of a multi-disciplinary team.
Can access information and to search/use databases and other sources for information gathering.
Appreciates life time learning; follows scientific and technological developments and renews himself/herself continuously.
Can use computer software in industrial engineering along with information and communication technologies.
Can use oral and written communication efficiently.
Uses English skills to follow developments in industrial engineering and to communicate with people in his/her profession.
Has a conscious understanding of professional and ethical responsibilities.
Has a necessary consciousness on issues related to job safety and health, legal aspects of environment and engineering practice.
Becomes competent on matters related to project management, entrepreneurship, innovation and has knowledge about current matters in industrial engineering.
|1||Historical development and definition of accounting||Making use of the references on the subject|
|2||Basic accounting equation||Making use of the references on the subject|
|3||The Uniform Chart of Accounts, Accounting documents||Making use of the references on the subject|
|4||Boot record regulation||Making use of the references on the subject|
|5||Deficiency statement||Making use of the references on the subject|
|6||The Opening balance sheet regulation||Making use of the references on the subject|
|7||Balance sheet||Making use of the references on the subject|
|8||Business account introduction||Making use of the references on the subject|
|9||Mid-term Exam||Preparation for exam|
|10||General Ledger (T-Account) regulation||Making use of the references on the subject|
|11||Current Assets entry, Non-Current Assets entry, Current Liabilities entry||Making use of the references on the subject|
|12||Current Liabilities entry, Long Term Liabilities entry, Shareholders Equity entry||Making use of the references on the subject|
|13||Income Statement to regulation||Making use of the references on the subject|
|14||Income Statement to regulation||Making use of the references on the subject|
|15||The Closing balance sheet regulation||Making use of the references on the subject|
|16-17||Final Exam||Preparation for exam|
|Recommended or Required Reading|