| MANAGEMENT OF HEALTH (TURKISH) | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| SKY1005 | Accounting-I | Fall | 2 | 0 | 2 | 3 |
| Language of instruction: | Turkish |
| Type of course: | Must Course |
| Course Level: | Bachelor’s Degree (First Cycle) |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Dr. Öğr. Üyesi YONCA SEVİM |
| Recommended Optional Program Components: | None |
| Course Objectives: | The objectives of this course are enable students to gain knowledge about introduction to accounting, accounting functions of the business enterprises, to explain the language of business, accounting functions, types, basic accounting concepts and the balance sheet, income statement, the concept of accounting, trial balance, cash and cash equivalents, marketable securities, trade and other receivables groups, inventories, VAT accounts. |
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The students who have succeeded in this course; At the end of the course students will: o Explain introduction to accounting, o Explain the accounting functions of the business enterprises, o Explain the definition, functions and types of accounting, o Comment on basic principles of accounting, o Explain basic concepts of the balance sheet, o Explain the basic financial statements, o Summarize income statement, o Explain cash and cash equivalents, o Explain marketable securities, o Explain trade and other receivables groups, o Comment on trial balance, inventories and balance sheet, o Show examples on accounting practices in health institutions in Turkey. |
| This course covers introduction to accounting, accounting functions of the business enterprises, the language of business, types and functions of accounting, basic concepts of accounting, basic concepts of the balance sheet, income statement, trial balance, cash and cash equivalents, marketable securities, trade and other receivables groups, inventories, VAT accounts. |
| Week | Subject | Related Preparation |
| 1) | Introduction to Accounting: Conceptual Framework | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 2) | Basic Accounting Concepts and Generally Accepted Accounting Principles | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 3) | Functions of The Business Enterprises | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 4) | Basic Concepts of The Balance Sheet and Income Statement | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 5) | Basic Accounting Equity | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 6) | Concept of Accounting | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 7) | Opening and Closing of Accounts | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 8) | Basic Financial Statements | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 9) | Midterm Exam | |
| 10) | Day Book Records | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 11) | Ledger Records | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 12) | Trial Balance | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 13) | Balance Sheet Accounts | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 14) | Examples of General Applications | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 15) | Examples of General Applications | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| 16) | Final Exam |
| Course Notes / Textbooks: | Haftalık olarak verilecektir./ Will be given weekly. |
| References: | • Sevilengül, O., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. • Çaldağ, Y. ve Ayanoğlu Y., (2008), “Genel Muhasebe”, Gazi Kitabevi, Ankara. |
| Semester Requirements | Number of Activities | Level of Contribution |
| Midterms | 1 | % 40 |
| Final | 1 | % 60 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 40 | |
| PERCENTAGE OF FINAL WORK | % 60 | |
| Total | % 100 | |
| Activities | Number of Activities | Duration (Hours) | Workload |
| Course Hours | 13 | 2 | 26 |
| Study Hours Out of Class | 23 | 2 | 46 |
| Midterms | 1 | 2 | 2 |
| Final | 1 | 2 | 2 |
| Total Workload | 76 | ||
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | To have theoretical and practical knowledge required to fulfill professional roles and functions of Management of Health Scşences field. | 4 |
| 2) | To act in accordance with ethical principles and values in management, to learn and implement related regulations and guides. | 1 |
| 3) | To use life-long learning, problem-solving and critical thinking skills. | 1 |
| 4) | To identify the process of management functions (management and organization, public relations, human resources, cost accounting, marketing) in the Management of Health Sciences field. | 5 |
| 5) | To take part in research, projects and activities within sense of social responsibility and interdisciplinary approach. | 1 |
| 6) | To have skills for planning training programs and projects according to health education needs of individual, family and the community. | 1 |
| 7) | To be sensitive to health problems of the community and to be able to offer solutions. | 1 |
| 8) | To be able to use effective communication skills; to take responsibility as a team member in collaboration with other professions. | 1 |
| 9) | To have skills for research, planning and practice about health systems and health information systems field within national and international level. | 1 |
| 10) | To be able to search for literature in health sciences and management and information sources to access to information and use the information effectively. | 1 |
| 11) | To be able to monitor occupational information using at least one foreign language, to collaborate and communicate with colleagues at international level. | 2 |
| 12) | To be a role model with contemporary and professional identity. | 1 |