| Course Title | Code | Language | Type | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| General Accounting I | SKY101 | Turkish | Compulsory | 1. Semester | 3 + 0 | 3.0 | 5.0 |
| Prerequisite Courses | |
| Course Level | Undergraduate |
| Mode of delivery | Subject Description Q&A |
| Course Coordinator | Öğr. Gör. NURBANU OCAK |
| Instructor(s) | Öğr. Gör. NURBANU OCAK (Güz) |
| Goals | To monitor the financial situation of enterprises to control, manage and to shed light on the decisions of managers of commercial transactions directed to enroll and reporting of transactions to be done is to teach. At the end of the course each student a commercial transaction, which is aimed to make the accounting record. |
| Course Content | Basic concepts (business, accounting, accounting types, Accounting Profession in Turkey and Financial Statement Users, General information about Uniform Accounting System and Basic Equivalence of Accounting Documents used in accounting Books used in accounting Account Concept and Accounting Operation Rules, Workflow in Accounting Current assets, Liquid assets and sample solutions related to the operations of accounts Securities, Sample solutions related to the operations of commercial and other receivables accounts Stocks, VAT application MIDTERM EXAM Commercial goods purchase, sales returns and discounts Fixed Assets, Financial fixed assets and account operations Tangible fixed assets and account operations Accumulated Depreciation applications, Intangible fixed assets and account operations |
| # | Öğrenme Kazanımı |
| 1 | Accounting and other departments within a business to business management to understand the importance |
| 2 | the assets and liabilities, income statement and the quality of cost accounting, partitioning, functioning and their relationships with each other learning |
| 3 | any business be able to understand how it works in the accounting process, general ledger and other accounting systems of records maintained in this direction to understand the relationship between |
| 4 | Any business throughout the semester to keep accounting records and / or by questioning them when necessary to reveal the accounting fraud and error, to fix these errors in accounting for other parts of a business to understand the importance |
| 5 | the assets and liabilities, income statement and the quality of cost accounting, partitioning, functioning and relationships with each other, learning any business be able to understand how it works in the accounting process |
| 6 | the accounting transactions during the period, the company's year-end financial structure and profit / loss and to analyze the relationship, within the period of any business to keep accounting records |
| 7 | Arranged to read financial statements and the financial structure of the business to make a comment. |
| Week | Topics/Applications | Method |
|---|---|---|
| 1. Week | Basic concepts (business, accounting, accounting types, and users of financial statements Accounting Profession in Turkey, Fundamentals of Accounting Equivalence | Preparation, After Class Study |
| 2. Week | Account Concepts and Rules of Procedure of Accounts, Accounting Workflow, Books and Documents Used in Accounting | Preparation, After Class Study |
| 3. Week | Assumptions and basic principles of accounting, Accounting and Operation Sequence 1 Year Accounting Cycle | Preparation, After Class Study |
| 4. Week | Uniform Chart of Accounts, Balance Sheet and Income Statement, Cash Flows Accounting | Preparation, After Class Study |
| 5. Week | Stock movements and Value Added Tax Accounting for Receivables | Other Activities |
| 6. Week | Movement of goods in Business and Accounting (continuous and intermittent methods and inventory tracking inventory methods) | Other Activities |
| 7. Week | Deposits, Guarantees and Advance Operations, Payroll and Accounting | Other Activities |
| 8. Week | Midterm Exam | |
| 9. Week | Fixed Assets and Depreciation applications Transactions | Presentation (Preparation) |
| 10. Week | Short-Term Liabilities | Interview |
| 11. Week | Long-Term Liabilities | Interview |
| 12. Week | Stockholders' equity accounts | Interview |
| 13. Week | Income statement accounts | Interview |
| 14. Week | Income-Expenditure Accounts and Cost Analysis of Closing and Results of Operations (Profit / Loss) reveal | Interview |
| No | Program Requirements | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Health management information related to the field of theoretical and practice and practice to have. | ✔ | |||||
| 2 | Health organizations, administrative, financial, legal, technical and medical functioning understand, analyze and gain knowledge and skills to direct. | ✔ | |||||
| 3 | Managing information systems in health care management and have the skills and knowledge to use effectively. | ✔ | |||||
| 4 | National and international health policy, health systems have knowledge about the structure and properties | ✔ | |||||
| 5 | Quantitative and qualitative analysis in health care management do not have the knowledge and ability and application. | ✔ | |||||
| 6 | Health problems that arise in the process of management in the critical and innovative thinking, decision making and problem solving, have the ability to use scientific methods and techniques. | ✔ | |||||
| 7 | Health management areas and countries to follow the changes in the health care system have the ability to produce specific solutions. | ✔ | |||||
| 8 | Ability to communicate effectively and to have the ability to conduct teamwork. | ✔ | |||||
| 9 | Health management of the area to be aware of social and ethical responsibility and ethical behavior according to the principles gain | ✔ | |||||
| 10 | Professional terminology in the field of health management and have knowledge of foreign languages. | ✔ | |||||
| 11 | To continuously improve their professional knowledge and skills, to be open to innovation and lifelong learning. | ✔ | |||||
| 12 | Acquire the basic skills of health promotion programs and ensure widespread in society | ✔ | |||||
| 13 | In the context of improving service quality and patient satisfaction, patient complaints process to develop | ✔ | |||||
| Program Requirements | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 |
|---|---|---|---|---|---|---|---|
| PY1 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY2 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY4 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY5 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY6 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY7 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY8 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY9 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY10 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY11 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| PY12 | 4 | 4 | 4 | 4 | 4 | 4 | 4 |
| PY13 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| Ders Kitabı veya Notu | Ders Kitabı veya Ders Notu bulunmamaktadır. |
|---|---|
| Diğer Kaynaklar |
|
| ECTS credits and course workload | Quantity | Duration (Hour) | Total Workload (Hour) | |
|---|---|---|---|---|
|
Sınavlar |
Midterm 1 | 1 | 24 | 24 |
| Final | 1 | 47.5 | 47.5 | |
| Classroom Activities | 14 | 4 | 56 | |
| Total Workload | 127.5 | |||
| *AKTS = (Total Workload) / 25,5 | ECTS Credit of the Course | 5.0 | ||
