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. İpek YAYLALI |
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. | | | | 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. İpek YAYLALI |
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. | | | | 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: 10/11/2023 - 16:54Son Güncelleme Tarihi: 10/11/2023 - 16:54
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