Course Details

FINANCIAL & MANAGERIAL ACCOUNTING

IE345

Course Information

Semester	Course Unit Code	Course Unit Title	T+P+L	Credit	Number of ECTS Credits
6	IE345	FINANCIAL & MANAGERIAL ACCOUNTING	3+0+0	3	4

Course Details

Language of Instruction	English
Level of Course Unit	Bachelor's Degree
Department / Program	INDUSTRIAL ENGINEERING
Type of Program	Formal Education
Type of Course Unit	Compulsory
Course Delivery Method	Face To Face
Objectives of the Course	To analyze financial reporting process, accounting information system and the use of accounting data for decision making and control. To examine the financial statements of an organization, especially the Income Statement and the Balance Sheet. To analyze the financial performance of companies. To make managerial decisions using accounting information are a crucial part of the course.
Course Content	Basic accounting knowledge is very crucial for the engineers which covers the financial reporting process, accounting information system, and the use of accounting data for decision making and control. Students will learn to understand the financial statements of an organization, especially the Income Statement and the Balance Sheet. Moreover, they will learn how to analyze and explain the financial performance of a company and to make managerial decisions using accounting information.
Course Methods and Techniques	We will be using various tools for active learning to take place. This is also a student- driven course. It is your responsibility to participate actively in class discussions. You are not graded on whether you agree or disagree with the instructor or with each other. Evaluation of class participation will be based on your ability to raise and answer important issues, contribute ideas or insights, build upon the ideas of others, ask questions to presenters, etc. By actively participating in the class discussions, you can sharpen your insights and those of your classmates. Both the quality and frequency of your participation will count towards your active participation grade. Please note that high-quality or relevant contributions will earn you a higher participation grade than frequent but insignificant contributions. Also, you will not get any class participation points for just being present in class. Class attendance is a necessary but not sufficient condition for scoring highly on class participation.
Prerequisites and co-requisities	None
Course Coordinator	None
Name of Lecturers	Asist Prof.Dr. Fatma Şener Fidan fatma.senerfidan@agu.edu.tr
Assistants	None
Work Placement(s)	No

Recommended or Required Reading

Resources	Warren, Carl S., Reeve, James M., and Duchac, Jonathan E. Financial and Managerial Accounting. CENGAGE Learning, 2014. Dyckman, Thomas R., Magee, Robert P., Pfeiffer, Glenn M., Hartgraves, Al L., and Morse, Wayne J. Financial and Managerial Accounting for Decision Makers. Cambridge Business Publishers, 2014.
	Will be posted on Canvas
	Canvasta yayınlanmaktadır
	Canvasta yayınlanmaktadır
	Canvasta yayınlanmaktadır

Course Category

Mathematics and Basic Sciences	%0
Engineering	%100
Engineering Design	%0
Social Sciences	%0
Education	%0
Science	%0
Health	%0
Field	%0

Planned Learning Activities and Teaching Methods

Activities are given in detail in the section of "Assessment Methods and Criteria" and "Workload Calculation"

Assessment Methods and Criteria

In-Term Studies	Quantity	Percentage
Yarıyıl İçi Çalışmalarının Başarı Notunun Katkısı	2	% 20
Quiz/Küçük Sınav	1	% 15
Proje/Çizim	1	% 30
Final examination	1	% 30
Diğer (Staj vb.)	1	% 5
Total	6	% 100

ECTS Allocated Based on Student Workload

Activities	Quantity	Duration	Total Work Load
Araştırma Ödevi	1	10	10
Yazılı Sınav	1	5	5
Sınıf İçi Aktivitesi	1	3	3
Proje	1	20	20
İnceleme	1	20	20
Kişisel Çalışma	1	2	2
Teslim	1	2	2
Ders dışı çalışma	1	10	10
Yüz Yüze Ders	14	3	42
Asenkron Ders	1	1	1
Derse Devam	1	1	1
Final Sınavı	1	5	5
Total Work Load			Number of ECTS Credits 4 121

Course Learning Outcomes: Upon the successful completion of this course, students will be able to:

No	Learning Outcomes
1	Define the main elements of financial accounting information assets, liabilities, equities, revenue, and expenses
2	Prepare journal entries, post these entries to ledger, prepare adjustment and closing entries
3	Summarize financial statements
4	Analyze financial statements to assess and compare liquidity, solvability, and profitability of firms
5	Calculate unit costs using job order costing and process cost systems
6	Describe the cost behavior, and carry out cost-value-profit analysis

Weekly Detailed Course Contents

Week	Topics	Study Materials	Materials
1	Syllabus Discussion	N/A	NA
2	Analyzing Transactions	It will be stated in class.	Lecture notes are published on Canvas
3	The Adjusting Process & Completing The Accounting Cycle	It will be stated in class.	Lecture notes are published on Canvas
4	Accounting for Merchandizing Businesses	It will be stated in class.	Lecture notes are published on Canvas
5	Inventories, Receivables	It will be stated in class.	Lecture notes are published on Canvas
6	Fixed Assets and Intangible Assets	It will be stated in class.	Lecture notes are published on Canvas
7	Current Liabilities and Long-Term Liabilities	It will be stated in class.	Lecture notes are published on Canvas
8	Stock Transactions and Dividends & Investments	It will be stated in class.	Lecture notes are published on Canvas
9	Financial Statement Analysis	It will be stated in class.	Lecture notes are published on Canvas
10	Job Order Costing & Process Cost Systems	It will be stated in class.	Lecture notes are published on Canvas
12	Cost Behavior and Cost-Volume-Profit Analysi	It will be stated in class.	Lecture notes are published on Canvas
13	Budgeting, Cost Allocation and Activity-Based Costing	It will be stated in class.	Lecture notes are published on Canvas
14	Budgeting, Cost Allocation and Activity-Based Costing	It will be stated in class.	Lecture notes are published on Canvas
15	Review for Final Exam	It will be stated in class.	Lecture notes are published on Canvas

Contribution of Learning Outcomes to Programme Outcomes

	P1	P2	P4	P10	P12
All	1				1
C1	1	1			1
C2	1	1			1
C3	1	1			1
C4	1		2	4	1
C5	1		2	4	1
C6	1		2	4	1

Contribution: 1: Very Slight 2:Slight 3:Moderate 4:Significant 5:Very Significant

https://sis.agu.edu.tr/oibs/bologna/progCourseDetails.aspx?curCourse=71671&lang=en

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