Course Description
Course | Code | Semester | T+P (Hour) | Credit | ECTS |
---|
ACCOUNTING in HEALTH FACILITATES | SKİ1248650 | Spring Semester | 3+0 | 3 | 5 |
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) | Assist.Prof. Deniz SÖNMEZ |
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 | The student acquires theoretical and practical knowledge related to his field at a basic level. | | | | X | |
2 | The student owns information about moral discipline and ethical rules related to his field. | | | X | | |
3 | The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental computer programs and related technologies. | | X | | | |
4 | The student manages a duty independently by using the knowledge about his field at a basic level. | | | | X | |
5 | The student evaluates the knowledge about his field at a basic level with a critical approach, he designates his learning needs and directs his learning. | | | | X | |
6 | The student uses information and communication technologies with at least at basic level of European Computer Using Licence basic level of computer software which his field of study requires. | | 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. | | | | | X |
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 | SKİ1248650 | Spring Semester | 3+0 | 3 | 5 |
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) | Assist.Prof. Deniz SÖNMEZ |
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 | The student acquires theoretical and practical knowledge related to his field at a basic level. | | | | X | |
2 | The student owns information about moral discipline and ethical rules related to his field. | | | X | | |
3 | The student uses theoretical and practical knowledge related to his field at a basic level; basic fundamental computer programs and related technologies. | | X | | | |
4 | The student manages a duty independently by using the knowledge about his field at a basic level. | | | | X | |
5 | The student evaluates the knowledge about his field at a basic level with a critical approach, he designates his learning needs and directs his learning. | | | | X | |
6 | The student uses information and communication technologies with at least at basic level of European Computer Using Licence basic level of computer software which his field of study requires. | | 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. | | | | | X |
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 |
Numerical Data
Ekleme Tarihi: 07/11/2023 - 16:40Son Güncelleme Tarihi: 07/11/2023 - 16:41
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