Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| GENERAL ACCOUNTING | HM1239640 | Spring Semester | 2+0 | 2 | 3 |
| Course Program | Perşembe 12:00-12:45 Perşembe 12:45-13:30 |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | English |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Required |
| Course Coordinator | Prof.Dr. Yeter USLU |
| Name of Lecturer(s) | Assist.Prof. Selman DURAN |
| Assistant(s) | Res. Ass. Yaşar GÖKALP |
| Aim | To teach the basic concepts of accounting and how to use accounting records with balance, statement of income, trial balance and uniform chart of accounts. |
| Course Content | This course contains; Course introduction and basic concepts of accounting, technical structure of accounting,Introduction of uniform accounting system and sheets,Accounting records-wage collection-EFT operations,Overview of active accounts and functioning,Descriptions of current and fixed assets and their applications,Overview of passive accounts and functioning,The functioning of equity account with short-term and long-term foreign sources and their applications,Account of statement of income and their functioning,Cost methods and functioning of cost accounts,The inventory operations –fixtures- amortizations,Accounting period-end closing procedures,Trial balance analysis,Preparing balance table and income statement,Reporting of accounting. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| At the end of this course, students; | ||
| 1. Organize income statement and balance sheet. | 12, 14, 16, 9 | A |
| 2. Recognise the operation of equity accounts. | 12, 14, 16, 9 | A |
| 3. Interprets and simplifies the operation of short and long term accounts. | 12, 14, 16, 9 | A |
| 4. Interprets and simplifies the calculation and operation of current and fixed assets. | 12, 14, 16, 9 | A |
| 5. Organize the functions and records of active and passive accounts. | 12, 14, 16, 9 | A |
| 6. Perform simple accounting records. | 12, 14, 16, 9 | A |
| 7. Evaluate definition of accountanting, basic concepts, unified order account plan, accounting record order. | 12, 14, 16, 9 | A |
| 8. Make inventory closing records and management reports. | 12, 14, 16, 9 | A |
| 9. Perform depreciation records. | 12, 14, 16, 9 | A |
| 10. Compare the income and expense accounts. | 12, 14, 16, 9 | A |
| 11. Evaluate accounting system. | 12, 14, 16, 9 | A |
| 12. Explain the definition of inventory, depreciation allocation methods and economic life concept. | 12, 14, 16, 9 | A |
| 13. Evaluate the income statement and balance sheet. | 12, 14, 16, 9 | A |
| 14. Show the functioning of income and expenditure accounts. | 12, 14, 16, 9 | A |
| 15. Recognize the basic concepts, functions and technical structure of accounting. | 12, 14, 16, 9 | A |
| Teaching Methods: | 12: Problem Solving Method, 14: Self Study Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Course introduction and basic concepts of accounting, technical structure of accounting | Reading lecture notes |
| 2 | Introduction of uniform accounting system and sheets | Reading lecture notes |
| 3 | Accounting records-wage collection-EFT operations | Reading lecture notes |
| 4 | Overview of active accounts and functioning | Reading lecture notes |
| 5 | Descriptions of current and fixed assets and their applications | Reading lecture notes |
| 6 | Overview of passive accounts and functioning | Reading lecture notes |
| 7 | The functioning of equity account with short-term and long-term foreign sources and their applications | Reading lecture notes |
| 8 | Account of statement of income and their functioning | Reading lecture notes |
| 9 | Cost methods and functioning of cost accounts | Reading lecture notes |
| 10 | The inventory operations –fixtures- amortizations | Reading lecture notes |
| 11 | Accounting period-end closing procedures | Reading lecture notes |
| 12 | Trial balance analysis | Reading lecture notes |
| 13 | Preparing balance table and income statement | Reading lecture notes |
| 14 | Reporting of accounting | Reading lecture notes |
| Resources |
| Uniform chart of accounts and other relevant legislation |
| Genel Muhasebe Gülnihal Toramanlı, Detay Yayınevi Genel Muhasebe, Prof. Dr. İbrahim Lazol –Ekin Yayınları -16. baskı Genel Muhasebe – İlkeler ve Uygulamalar Prof. Dr. Veyis Naci Tanış, Karahan Kitabevi Genel Muhasebe İlkeler ve Tekdüzen Hesap Planı Uygulaması,Prof. Dr. Gürbüz Gökçen, Beta Yayınevi |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | PQ-1. Learns the national health conditions and the development, implementation and performance evaluation of appropriate health policies, as well as the theoretical and practical knowledge of organization and management of the health sector. | X | |||||
| 2 | PQ-2. Knows and uses theoretical and practical knowledge on business world and management with a critical approach to plan, organize and lead health and health service providers at national and international level. | X | |||||
| 3 | PQ-3. Identifies the relevant job roles in subdivisions of health system organizations and learns about their duties and responsibilities. | ||||||
| 4 | PQ-4. Knows the social, environmental and behavioral factors related to the development of public and individual health. | ||||||
| 5 | PQ-5. Applies the knowledge and skills on management of health institutions to manage the functions such as management, production, human resources, finance, accounting, marketing, patient and public relations, quality and patient safety, occupational health and safety, information technologies. | X | |||||
| 6 | PQ-6. Analyzes the information on health management scientifically and interprets their results, creates innovative, ethical, socially responsible and sustainable solutions, by using quantitative, qualitative techniques and digital technology innovatively for problem solving and exploiting opportunities in health management. | X | |||||
| 7 | PQ-7. Decide independently and demonstrates leadership qualities in identifying health management problems, develops proposals for solutions, applies them effectively and efficiently and assesses outcomes. | X | |||||
| 8 | PQ-8. Takes responsibility as an individual and/or team member to solve the problems encountered in managing health institutions. | X | |||||
| 9 | PQ-9. Evaluates the personality, culture and behavioral characteristics of the health institutions’ employees and directs them towards the aims of the institution. | ||||||
| 10 | PQ-10. Decides on and applies different ways of accessing information. | X | |||||
| 11 | PQ-11. Continuously develops their professional knowledge and skills; be open to change, innovation, entrepreneurship and lifelong learning. | X | |||||
| 12 | PQ-12. Shares the views and suggestions on health management issues in writing and orally with stakeholders and communicates effectively with colleagues using an English level of at least European Language Portfolio B1 General. | ||||||
| 13 | PQ-13. Solves problems using effective communication methods, has the ability to use the language in written and oral communication in a correct and proper manner using the terminology of health institutions. | ||||||
| 14 | PQ-14. Uses information and communication technologies and computer software at least at the European Computer Use License level. | ||||||
| 15 | PQ-15. Yönetim felsefesini ve yönetimin fonksiyonlarını her bir birime uygun olacak biçimde yönetim uygulamalarına yansıtır. | X | |||||
| 16 | PQ-16. Birey olarak dış görünüm olumlu tutum ve davranışlarıyla kuruma örnek olur; sürekli gelişme ve değişime açıktır. | X | |||||
| 17 | PQ-17. Sağlık yönetimi ile ilgili hukuki düzenlemeler ile toplumsal, bilimsel, mesleki etik ilkelere uygun, ülke ya da dünya genelinde genel sağlık sorunlarına duyarlı davranır, çözüm önerilerini yorumlar ve değerlendirir. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |
| ECTS / Workload Table | ||||||
| Activities | Number of | Duration(Hour) | Total Workload(Hour) | |||
| Course Hours | 14 | 2 | 28 | |||
| Guided Problem Solving | 7 | 2 | 14 | |||
| Resolution of Homework Problems and Submission as a Report | 0 | 0 | 0 | |||
| Term Project | 0 | 0 | 0 | |||
| Presentation of Project / Seminar | 0 | 0 | 0 | |||
| Quiz | 0 | 0 | 0 | |||
| Midterm Exam | 1 | 18 | 18 | |||
| General Exam | 1 | 30 | 30 | |||
| Performance Task, Maintenance Plan | 0 | 0 | 0 | |||
| Total Workload(Hour) | 90 | |||||
| Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(90/30) | 3 | |||||
| ECTS of the course: 30 hours of work is counted as 1 ECTS credit. | ||||||
Detail Informations of the Course
Course Description
| Course | Code | Semester | T+P (Hour) | Credit | ECTS |
|---|---|---|---|---|---|
| GENERAL ACCOUNTING | HM1239640 | Spring Semester | 2+0 | 2 | 3 |
| Course Program | Perşembe 12:00-12:45 Perşembe 12:45-13:30 |
| Prerequisites Courses | |
| Recommended Elective Courses |
| Language of Course | English |
| Course Level | First Cycle (Bachelor's Degree) |
| Course Type | Required |
| Course Coordinator | Prof.Dr. Yeter USLU |
| Name of Lecturer(s) | Assist.Prof. Selman DURAN |
| Assistant(s) | Res. Ass. Yaşar GÖKALP |
| Aim | To teach the basic concepts of accounting and how to use accounting records with balance, statement of income, trial balance and uniform chart of accounts. |
| Course Content | This course contains; Course introduction and basic concepts of accounting, technical structure of accounting,Introduction of uniform accounting system and sheets,Accounting records-wage collection-EFT operations,Overview of active accounts and functioning,Descriptions of current and fixed assets and their applications,Overview of passive accounts and functioning,The functioning of equity account with short-term and long-term foreign sources and their applications,Account of statement of income and their functioning,Cost methods and functioning of cost accounts,The inventory operations –fixtures- amortizations,Accounting period-end closing procedures,Trial balance analysis,Preparing balance table and income statement,Reporting of accounting. |
| Dersin Öğrenme Kazanımları | Teaching Methods | Assessment Methods |
| At the end of this course, students; | ||
| 1. Organize income statement and balance sheet. | 12, 14, 16, 9 | A |
| 2. Recognise the operation of equity accounts. | 12, 14, 16, 9 | A |
| 3. Interprets and simplifies the operation of short and long term accounts. | 12, 14, 16, 9 | A |
| 4. Interprets and simplifies the calculation and operation of current and fixed assets. | 12, 14, 16, 9 | A |
| 5. Organize the functions and records of active and passive accounts. | 12, 14, 16, 9 | A |
| 6. Perform simple accounting records. | 12, 14, 16, 9 | A |
| 7. Evaluate definition of accountanting, basic concepts, unified order account plan, accounting record order. | 12, 14, 16, 9 | A |
| 8. Make inventory closing records and management reports. | 12, 14, 16, 9 | A |
| 9. Perform depreciation records. | 12, 14, 16, 9 | A |
| 10. Compare the income and expense accounts. | 12, 14, 16, 9 | A |
| 11. Evaluate accounting system. | 12, 14, 16, 9 | A |
| 12. Explain the definition of inventory, depreciation allocation methods and economic life concept. | 12, 14, 16, 9 | A |
| 13. Evaluate the income statement and balance sheet. | 12, 14, 16, 9 | A |
| 14. Show the functioning of income and expenditure accounts. | 12, 14, 16, 9 | A |
| 15. Recognize the basic concepts, functions and technical structure of accounting. | 12, 14, 16, 9 | A |
| Teaching Methods: | 12: Problem Solving Method, 14: Self Study Method, 16: Question - Answer Technique, 9: Lecture Method |
| Assessment Methods: | A: Traditional Written Exam |
Course Outline
| Order | Subjects | Preliminary Work |
|---|---|---|
| 1 | Course introduction and basic concepts of accounting, technical structure of accounting | Reading lecture notes |
| 2 | Introduction of uniform accounting system and sheets | Reading lecture notes |
| 3 | Accounting records-wage collection-EFT operations | Reading lecture notes |
| 4 | Overview of active accounts and functioning | Reading lecture notes |
| 5 | Descriptions of current and fixed assets and their applications | Reading lecture notes |
| 6 | Overview of passive accounts and functioning | Reading lecture notes |
| 7 | The functioning of equity account with short-term and long-term foreign sources and their applications | Reading lecture notes |
| 8 | Account of statement of income and their functioning | Reading lecture notes |
| 9 | Cost methods and functioning of cost accounts | Reading lecture notes |
| 10 | The inventory operations –fixtures- amortizations | Reading lecture notes |
| 11 | Accounting period-end closing procedures | Reading lecture notes |
| 12 | Trial balance analysis | Reading lecture notes |
| 13 | Preparing balance table and income statement | Reading lecture notes |
| 14 | Reporting of accounting | Reading lecture notes |
| Resources |
| Uniform chart of accounts and other relevant legislation |
| Genel Muhasebe Gülnihal Toramanlı, Detay Yayınevi Genel Muhasebe, Prof. Dr. İbrahim Lazol –Ekin Yayınları -16. baskı Genel Muhasebe – İlkeler ve Uygulamalar Prof. Dr. Veyis Naci Tanış, Karahan Kitabevi Genel Muhasebe İlkeler ve Tekdüzen Hesap Planı Uygulaması,Prof. Dr. Gürbüz Gökçen, Beta Yayınevi |
Course Contribution to Program Qualifications
| Course Contribution to Program Qualifications | |||||||
| No | Program Qualification | Contribution Level | |||||
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | PQ-1. Learns the national health conditions and the development, implementation and performance evaluation of appropriate health policies, as well as the theoretical and practical knowledge of organization and management of the health sector. | X | |||||
| 2 | PQ-2. Knows and uses theoretical and practical knowledge on business world and management with a critical approach to plan, organize and lead health and health service providers at national and international level. | X | |||||
| 3 | PQ-3. Identifies the relevant job roles in subdivisions of health system organizations and learns about their duties and responsibilities. | ||||||
| 4 | PQ-4. Knows the social, environmental and behavioral factors related to the development of public and individual health. | ||||||
| 5 | PQ-5. Applies the knowledge and skills on management of health institutions to manage the functions such as management, production, human resources, finance, accounting, marketing, patient and public relations, quality and patient safety, occupational health and safety, information technologies. | X | |||||
| 6 | PQ-6. Analyzes the information on health management scientifically and interprets their results, creates innovative, ethical, socially responsible and sustainable solutions, by using quantitative, qualitative techniques and digital technology innovatively for problem solving and exploiting opportunities in health management. | X | |||||
| 7 | PQ-7. Decide independently and demonstrates leadership qualities in identifying health management problems, develops proposals for solutions, applies them effectively and efficiently and assesses outcomes. | X | |||||
| 8 | PQ-8. Takes responsibility as an individual and/or team member to solve the problems encountered in managing health institutions. | X | |||||
| 9 | PQ-9. Evaluates the personality, culture and behavioral characteristics of the health institutions’ employees and directs them towards the aims of the institution. | ||||||
| 10 | PQ-10. Decides on and applies different ways of accessing information. | X | |||||
| 11 | PQ-11. Continuously develops their professional knowledge and skills; be open to change, innovation, entrepreneurship and lifelong learning. | X | |||||
| 12 | PQ-12. Shares the views and suggestions on health management issues in writing and orally with stakeholders and communicates effectively with colleagues using an English level of at least European Language Portfolio B1 General. | ||||||
| 13 | PQ-13. Solves problems using effective communication methods, has the ability to use the language in written and oral communication in a correct and proper manner using the terminology of health institutions. | ||||||
| 14 | PQ-14. Uses information and communication technologies and computer software at least at the European Computer Use License level. | ||||||
| 15 | PQ-15. Yönetim felsefesini ve yönetimin fonksiyonlarını her bir birime uygun olacak biçimde yönetim uygulamalarına yansıtır. | X | |||||
| 16 | PQ-16. Birey olarak dış görünüm olumlu tutum ve davranışlarıyla kuruma örnek olur; sürekli gelişme ve değişime açıktır. | X | |||||
| 17 | PQ-17. Sağlık yönetimi ile ilgili hukuki düzenlemeler ile toplumsal, bilimsel, mesleki etik ilkelere uygun, ülke ya da dünya genelinde genel sağlık sorunlarına duyarlı davranır, çözüm önerilerini yorumlar ve değerlendirir. | X | |||||
Assessment Methods
| Contribution Level | Absolute Evaluation | |
| Rate of Midterm Exam to Success | 40 | |
| Rate of Final Exam to Success | 60 | |
| Total | 100 | |