Automotive Engineering (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD310

Course Name:

BOBİ FRS/IFRS 2

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HAKAN TAŞTAN

Course Lecturer(s):

Dr.Öğr.Üyesi İLKER CALAYOĞLU
Assoc. Prof. HÜSEYİN MERT
Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN

Course Assistants:

Course Objective and Content

Course Objectives:	Turkey Accounting Standards and TMS 1, TMS 7, TMS 32-TMS-39-IFRS 7 IFRS 9 TMS 8, TMS 10, TMS 19, TMS 20, TMS 12. TMS 21IFRS1 examination of the Standard
Course Content:	BOBİ FRS/IFRS 2- Large and Medium Businesses Financial Reporting Standards / Turkey Financial Reporting Standards 2

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) • explain the development process of Turkey Accounting Standards. • Explain the current Turkey Accounting Standards and content. • Turkey Accounting Standards comments. • Makes accordance with the accounting records of Turkey Accounting Standards. • Financial reports are prepared in accordance with Accounting Standards Turkey
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Explains TMS 12 Income Taxes standard. • Calculates the accounting profit and tax base. • Explains and calculates the concept of deferred tax asset	Course notes and presentations
1)	• Explain International Accounting Standards. • Explain the Turkey Accounting Standards. • Discuss regulations relating to the application of Turkey Accounting Standards	Summarizing the pages of pages 19-27 of the related textbook in order to explain the subjects covered in the course. Reading the 27-38 pages of the related textbook in preparation for the next lesson.
2)	• Explains the conceptual framework. • Explain the purpose and characteristics of financial reporting. • compares the valuation in Turkey Accounting Standards. • Explains the continuity of capital.	To be able to explain the subjects covered in the course, summarizing the pages of pages 29-38 of the related textbook. 50-98 pages of the related textbook in preparation for the subject to be prepared next week.
3)	• TAS 1 defines the presentation of the financial statements. • Explains the general principles of financial statements. • Explains the balance sheet and applies it on the sample. • Explain the comprehensive income statement and apply it on the sample.	Notes and presentations of the course instructor
4)	• TMS 7 Categorizes general characteristics of cash flow statements. • Prepare and report the cash flow statement. • Compares the methods of preparing the cash flow statement	Course notes and presentations
5)	• TMS 32 Financial Instruments-Defines and explains the standard of presentation. • Defines and explains the standard of TAS 39 Financial Instruments Recognition and Measurement. • TFRS 7 Defines and explains the standard for financial instruments. • TFRS 9 Financial instruments: Defines and explains the standard of disclosures	Course notes and presentations
6)	• TMS 8 categorizes accounting policies. • Classifies and interprets the changes in accounting policies. • TMS 10 Analyzes and evaluates events after the balance sheet date	Course notes and presentations
7)	• Explains TAS 19 Employee Benefits. • Shows the termination benefits.	Course notes and presentations
8)	• TMS 20 analyzes and interprets the standard for the recognition of government incentives and public disclosure	Course notes and presentations
9)	• Explains the TMS 21 Effects of Changes in Exchange Rate. • Reports foreign currency transactions to the current currency. • Analyzes and interprets the disposal of businesses abroad.	Course notes and presentations
11)	• TMS 41 Explain the purpose and scope of agricultural activities. • TMS 41 makes the accounting of agricultural activities. • Account state incentives.	Course notes and presentations
12)	• Financial Reporting Standard IFRS 1 explains the Turkey. • Analyze the compatibility of accounting policies. • Identifies exemptions and exemptions in retrospective application.	Course notes and presentations
13)	• Review the reviewed standards and report their deficiencies. • Analyze application examples related to the reviewed standards	Course notes and presentations
14)	• Increases the ability to use the examined standards with the help of question-solving. • Configures the financial report. • He repeats the concepts explained on the case studies.	Course notes and presentations
15)	• FINAL EXAM	Course notes
16)	Final Exam	Course notes

Sources

Course Notes / Textbooks:	Türkiye Finansal Raporlama Standartları Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar Sakarya Sürekli Eğitim Merkezi, Sakarya 2013 ISBN: 9786054735198
References:	Türkiye Finansal Raporlama Standartları Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar Sakarya Sürekli Eğitim Merkezi, Sakarya 2013 ISBN: 9786054735198

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2) The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3) The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4) Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5) Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7) Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8) Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9) Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10) Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11) Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions.
12) Knowledge on advanced calculus, including differential equations applicable to automotive engineering; familiarity with statistics and linear algebra; knowledge on chemistry, calculus-based physics, dynamics, structural mechanics, structure and properties of materials, fluid dynamics, heat transfer, manufacturing processes, electronics and control, design of vehicle elements, vehicle dynamics, vehicle power train systems, automotive related regulations and vehicle validation/verification tests; ability to integrate and apply this knowledge to solve multidisciplinary automotive problems; ability to apply theoretical, experimental and simulation methods and, computer aided design techniques in the field of automotive engineering; ability to work in the field of vehicle design and manufacturing.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2)	The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3)	The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4)	Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5)	Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6)	The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7)	Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8)	Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9)	Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10)	Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11)	Information about the universal and social health, environmental and safety effects of engineering applications and the ways in which contemporary problems are reflected in the engineering field; awareness of the legal consequences of engineering solutions.
12)	Knowledge on advanced calculus, including differential equations applicable to automotive engineering; familiarity with statistics and linear algebra; knowledge on chemistry, calculus-based physics, dynamics, structural mechanics, structure and properties of materials, fluid dynamics, heat transfer, manufacturing processes, electronics and control, design of vehicle elements, vehicle dynamics, vehicle power train systems, automotive related regulations and vehicle validation/verification tests; ability to integrate and apply this knowledge to solve multidisciplinary automotive problems; ability to apply theoretical, experimental and simulation methods and, computer aided design techniques in the field of automotive engineering; ability to work in the field of vehicle design and manufacturing.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab
Homework

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Individual Project
Group project
Presentation
Reporting
Peer Review

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Committee	1	% 0
Quizzes	1	% 5
Homework Assignments	5	% 10
Presentation	1	% 0
Project	1	% 0
Midterms	1	% 30
Jury	1	% 5
Final	1	% 50
total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	96
Midterms	1	12
Final	1	15
Total Workload		171