Course Details

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Course Information
SemesterCourse Unit CodeCourse Unit TitleT+P+LCreditNumber of ECTS CreditsLast Updated Date
6IE345FINANCIAL & MANAGERIAL ACCOUNTING3+0+03415.08.2025

 
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 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.
Warren, Carl S., Reeve, James M., and Duchac, Jonathan E. Financial and Managerial Accounting. CENGAGE Learning, 2014.
Course Notes Lecture notes are published on Canvas
Documents Lecture notes are published on Canvas
Assignments Lecture notes are published on Canvas
Exams Lecture notes are published on Canvas


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 % 15
Yarıl yılSonu Sınavı/Dönem Projesinin Başarı Notuna Katkısı 1 % 5
Quiz/Küçük Sınav 1 % 15
Proje/Çizim 1 % 30
Final examination 1 % 30
Diğer (Staj vb.) 1 % 5
Total
7
% 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:
NoLearning 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
WeekTopicsStudy MaterialsMaterials
1 Syllabus Discussion NA Lecture notes are published on Canvas
2 Analyzing Transactions Preparations will be specified in the previous class. Course notes are published on Canvas
3 The Adjusting Process & Completing The Accounting Cycle Preparations will be specified in the previous class. Lecture notes are published on Canvas.
4 Accounting for Merchandizing Businesses Preparations will be specified in the previous lesson. Lecture notes are published on Canvas.
5 Inventories, Receivables Preparations will be specified in the previous lesson. Lecture notes are published on Canvas.
6 Fixed Assets and Intangible Assets Preparations will be specified in the previous lesson. Lecture notes are published on Canvas.
7 Current Liabilities and Long-Term Liabilities Will be announced on Canvas. Will be announced on Canvas.
8 Stock Transactions and Dividends & Investments Preparations will be stated in the previous lesson. Lecture notes are published on Canvas.
9 Financial Statement Analysis NA NA
10 Job Order Costing & Process Cost Systems Preparations will be stated in the previous lesson. Lecture notes are published on Canvas.
11 Cost Behavior and Cost-Volume-Profit Analysis Preparations will be specified in the previous lesson. Lecture notes are published on Canvas.
12 Budgeting, Cost Allocation and Activity-Based Costin Preparations will be specified in the previous lesson. Lecture notes are published on Canvas.
13 Budgeting, Cost Allocation and Activity-Based Costing Preparations will be specified in the previous lesson. Lecture notes are published on Canvas.
14 Review for Final Exam Preparations will be specified in the previous lesson. Lecture notes are published on Canvas.

 
Contribution of Learning Outcomes to Programme Outcomes
P1 P2 P3 P4 P5 P6 P7 P8 P9 P10 P11 P12
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=78815&lang=en
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