This course contains; Basic concepts and principles of accounting,Accounting records and uniform accounting system (double registered accounting system, uniform accounting plan),Functioning of Active and Passive Accounts,Financial Assets, Functioning of Current and Non-Current Assets,Scope of Foreign Resources and Functioning of Equity Accounts,Revenue Accounts and Functioning,Expense Accounts and Processing,Arrangement of Basic Financial Statements - Income Statement,Arrangement of Basic Financial Tables, Balance Sheet,Functioning of Cost Accounts,Inventory Operations and Depreciation,Accounting Period End Closing Operations,Evaluation of Operational Financial Events,General Accounting Regulations and Principles.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to summarize the concepts and basic principles of accounting
16, 8, 9
A
1.1. Learn the concepts of accounting.
16, 8, 9
A
1.2. Learn the basic principles of accounting
16, 8, 9
A
2. Will be able to explain the income statement and the balance sheet
13, 6, 9
A
2.1. Makes and interprets the income statement
13, 6, 9
A
2.2. Makes a balance sheet and comments
13, 6, 9
A
3. Will be able to Operate Active and Passive Accounts
13, 16, 6, 9
A
3.1. Understands and implements the registration system of active accounts
13, 16, 6, 9
A
3.2. Understands and implements the registration system of passive accounts
13, 16, 6, 9
A
4. Will be able to learn the functioning of classes, groups and accounts in the uniform account plan from the point of view of health institutions
16, 6, 8, 9
A
4.1. Learns and applies the income statement accounts and cost accounts in the uniform account plan
16, 6, 8, 9
A
4.2. 8 In the single layout account plan. number and number 9 nazim will have information about the accounts
16, 6, 8, 9
A
5. Accounting will be able to perform Closing Operations at the End of the Period
12, 16, 6, 9
A
5.1. Performs the closing, valuation and accounting records of the income accounts at the end of the period
12, 16, 6, 9
A
5.2. Performs the closing, valuation, calculation of profit and loss and accounting records of the expense accounts at the end of the period
12, 16, 6, 9
A
Teaching Methods:
12: Problem Solving Method, 13: Case Study Method, 16: Question - Answer Technique, 6: Experiential Learning, 8: Flipped Classroom Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Basic concepts and principles of accounting
ABSENT
2
Accounting records and uniform accounting system (double registered accounting system, uniform accounting plan)
ABSENT
3
Functioning of Active and Passive Accounts
ABSENT
4
Financial Assets, Functioning of Current and Non-Current Assets
ABSENT
5
Scope of Foreign Resources and Functioning of Equity Accounts
ABSENT
6
Revenue Accounts and Functioning
ABSENT
7
Expense Accounts and Processing
ABSENT
8
Arrangement of Basic Financial Statements - Income Statement
ABSENT
9
Arrangement of Basic Financial Tables, Balance Sheet
ABSENT
10
Functioning of Cost Accounts
ABSENT
11
Inventory Operations and Depreciation
ABSENT
12
Accounting Period End Closing Operations
ABSENT
13
Evaluation of Operational Financial Events
ABSENT
14
General Accounting Regulations and Principles
ABSENT
Resources
Toramanlı Gülnihal, 2008 General Accounting, DETAY PUBLISHING HOUSE, Toramanlı Gülnihal, 2019 General Accounting and end-of-semester transactions, Nobel Academic Publishing
Lecture presentation notes
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Knows how to access current basic, theoretical and applied scientific knowledge in the field of Health Institutions Management by using information technologies and resources; evaluates the accuracy, reliability and validity of this information.
X
2
Recognizes the subdivisions of the health system organization and the employees working in these departments, has knowledge about the duties, authorities and responsibilities of the employees, plans, organizes and directs the performance of health service providers.
X
3
Uses basic theoretical and practical knowledge, basic computer programs and related technologies related to the field of Health Institutions Management.
X
4
To be able to carry out a given task independently using the basic knowledge in the field of Health Institutions Management.
X
5
Evaluates the basic knowledge and skills acquired in the field of Health Institutions Management with a critical approach; identifies learning needs and directs learning.
X
6
Uses information and communication technologies together with computer software at least at the basic level of European Computer Driving License required by the field of Health Institutions Management.
X
7
The student complies with and contributes to quality management and processes.
X
8
The student has sufficient consciousness about individual and public health, environmental protection and work safety issues.
9
The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities.
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
3
42
Guided Problem Solving
7
4
28
Resolution of Homework Problems and Submission as a Report
7
2
14
Term Project
1
12
12
Presentation of Project / Seminar
0
0
0
Quiz
0
0
0
Midterm Exam
1
17
17
General Exam
1
22
22
Performance Task, Maintenance Plan
0
0
0
Total Workload(Hour)
135
Dersin AKTS Kredisi = Toplam İş Yükü (Saat)/30*=(135/30)
5
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
ACCOUNTING in HEALTH FACILITATES
-
Spring Semester
3+0
3
5
Course Program
Prerequisites Courses
Recommended Elective Courses
Language of Course
Turkish
Course Level
Short Cycle (Associate's Degree)
Course Type
Required
Course Coordinator
Assist.Prof. İpek YAYLALI
Name of Lecturer(s)
Lect. Gülnihal TORAMANLI
Assistant(s)
None
Aim
To gain basic accounting knowledge.
Course Content
This course contains; Basic concepts and principles of accounting,Accounting records and uniform accounting system (double registered accounting system, uniform accounting plan),Functioning of Active and Passive Accounts,Financial Assets, Functioning of Current and Non-Current Assets,Scope of Foreign Resources and Functioning of Equity Accounts,Revenue Accounts and Functioning,Expense Accounts and Processing,Arrangement of Basic Financial Statements - Income Statement,Arrangement of Basic Financial Tables, Balance Sheet,Functioning of Cost Accounts,Inventory Operations and Depreciation,Accounting Period End Closing Operations,Evaluation of Operational Financial Events,General Accounting Regulations and Principles.
Dersin Öğrenme Kazanımları
Teaching Methods
Assessment Methods
1. Will be able to summarize the concepts and basic principles of accounting
16, 8, 9
A
1.1. Learn the concepts of accounting.
16, 8, 9
A
1.2. Learn the basic principles of accounting
16, 8, 9
A
2. Will be able to explain the income statement and the balance sheet
13, 6, 9
A
2.1. Makes and interprets the income statement
13, 6, 9
A
2.2. Makes a balance sheet and comments
13, 6, 9
A
3. Will be able to Operate Active and Passive Accounts
13, 16, 6, 9
A
3.1. Understands and implements the registration system of active accounts
13, 16, 6, 9
A
3.2. Understands and implements the registration system of passive accounts
13, 16, 6, 9
A
4. Will be able to learn the functioning of classes, groups and accounts in the uniform account plan from the point of view of health institutions
16, 6, 8, 9
A
4.1. Learns and applies the income statement accounts and cost accounts in the uniform account plan
16, 6, 8, 9
A
4.2. 8 In the single layout account plan. number and number 9 nazim will have information about the accounts
16, 6, 8, 9
A
5. Accounting will be able to perform Closing Operations at the End of the Period
12, 16, 6, 9
A
5.1. Performs the closing, valuation and accounting records of the income accounts at the end of the period
12, 16, 6, 9
A
5.2. Performs the closing, valuation, calculation of profit and loss and accounting records of the expense accounts at the end of the period
12, 16, 6, 9
A
Teaching Methods:
12: Problem Solving Method, 13: Case Study Method, 16: Question - Answer Technique, 6: Experiential Learning, 8: Flipped Classroom Learning, 9: Lecture Method
Assessment Methods:
A: Traditional Written Exam
Course Outline
Order
Subjects
Preliminary Work
1
Basic concepts and principles of accounting
ABSENT
2
Accounting records and uniform accounting system (double registered accounting system, uniform accounting plan)
ABSENT
3
Functioning of Active and Passive Accounts
ABSENT
4
Financial Assets, Functioning of Current and Non-Current Assets
ABSENT
5
Scope of Foreign Resources and Functioning of Equity Accounts
ABSENT
6
Revenue Accounts and Functioning
ABSENT
7
Expense Accounts and Processing
ABSENT
8
Arrangement of Basic Financial Statements - Income Statement
ABSENT
9
Arrangement of Basic Financial Tables, Balance Sheet
ABSENT
10
Functioning of Cost Accounts
ABSENT
11
Inventory Operations and Depreciation
ABSENT
12
Accounting Period End Closing Operations
ABSENT
13
Evaluation of Operational Financial Events
ABSENT
14
General Accounting Regulations and Principles
ABSENT
Resources
Toramanlı Gülnihal, 2008 General Accounting, DETAY PUBLISHING HOUSE, Toramanlı Gülnihal, 2019 General Accounting and end-of-semester transactions, Nobel Academic Publishing
Lecture presentation notes
Course Contribution to Program Qualifications
Course Contribution to Program Qualifications
No
Program Qualification
Contribution Level
1
2
3
4
5
1
Knows how to access current basic, theoretical and applied scientific knowledge in the field of Health Institutions Management by using information technologies and resources; evaluates the accuracy, reliability and validity of this information.
X
2
Recognizes the subdivisions of the health system organization and the employees working in these departments, has knowledge about the duties, authorities and responsibilities of the employees, plans, organizes and directs the performance of health service providers.
X
3
Uses basic theoretical and practical knowledge, basic computer programs and related technologies related to the field of Health Institutions Management.
X
4
To be able to carry out a given task independently using the basic knowledge in the field of Health Institutions Management.
X
5
Evaluates the basic knowledge and skills acquired in the field of Health Institutions Management with a critical approach; identifies learning needs and directs learning.
X
6
Uses information and communication technologies together with computer software at least at the basic level of European Computer Driving License required by the field of Health Institutions Management.
X
7
The student complies with and contributes to quality management and processes.
X
8
The student has sufficient consciousness about individual and public health, environmental protection and work safety issues.
9
The student acts in accordance with laws, regulations, legislations and professional ethics related to individual duties, rights and responsibilities.
