| MEDICINE | |||||
| Bachelor | TR-NQF-HE: Level 6 | QF-EHEA: First Cycle | EQF-LLL: Level 6 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| BA2223 | Principles of Accounting I | Fall | 3 | 0 | 3 | 6 |
| This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester. |
| Language of instruction: | English |
| Type of course: | Non-Departmental Elective |
| Course Level: | Bachelor’s Degree (First Cycle) |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Prof. Dr. FİGEN TÜRÜDÜOĞLU |
| Course Lecturer(s): |
Prof. Dr. FİGEN TÜRÜDÜOĞLU Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. FATMA ÖZKUL |
| Recommended Optional Program Components: | NONE |
| Course Objectives: | Accounting principles is a course that introduces students to the fundamentals of financial accounting. Financial accounting is the field of accounting that provides economics and financial information for external users, such as investors and creditors.This course deals mainly with accounting cycle, recording and adjusting process and accounting for merchandising. After completing this course, the students are expected to be able to understand how to use and interpret accounting information. |
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The students who have succeeded in this course; The students who have succeeded in this course; 1. Can learn to comprehend a new discipline in detail 2. Have a good background in financial matters 3. Have the basic information about financial reporting 4. Learns the effects of financial factors on business performance, in short, to establish cause-effect relationships. 5. Learns the terminology of this discipline in English |
| This course includes the topics: Accounting and the Business Environment Recording Business Transactions The Adjusting Process Completing the Accounting Cycle Merchandising Operations Merchandise Inventory |
| Week | Subject | Related Preparation |
| 1) | Orientation • Course Schedule Review • Expectations | |
| 2) | Accounting and Business Environment Accounting profession, accounting concepts and principles, the accounting equation, using financial statement to evaluate business performance Pop QUIZ 1 | |
| 3) | Recording Business Transactions The account, the journal and the ledger; debits, credits, and doubleentry accounting; steps of the transaction recording process POP QUIZ 2 | |
| 4) | Recording Business Transactions Journalizing transactions and preparing the trial balance POP QUIZ 3 | |
| 5) | The Adjusting Process Accrual accounting versus cash basis accounting, adjusting entries POP QUIZ 4 | |
| 6) | The Adjusting Process The adjusted trial balance and preparing the statements, relationships among the financial statements POP QUIZ 5 | |
| 7) | Completing the Accounting Cycle Closing the accounts, postclosing trial balance POP QUIZ 6 | |
| 8) | Completing the Accounting Cycle Classifying assets and liabilities, the classified balance sheet POP QUIZ 7 HOMEWORK 1 | |
| 9) | Midterm Exam on MyAccountingLab | |
| 10) | Merchandising Operations Two types of inventory systems, account for purchase of inventory POP QUIZ 8 | |
| 11) | Merchandising Operations Account for sale of inventory POP QUIZ 9 | |
| 12) | Merchandise Inventory Inventory costing methods POP QUIZ 10 | |
| 13) | Merchandise Inventory Inventory costing methods POP QUIZ 11 | |
| 14) | Final Review, Problem section HOMEWORK 2 |
| Course Notes / Textbooks: | Horngren’s Accounting, Nobles, Mattison, Matsumura, Financial Chapters, Pearson, 11th Global Edition Other required readings will be uploaded to students via Itslearning. |
| References: | yok |
| Semester Requirements | Number of Activities | Level of Contribution |
| Quizzes | 11 | % 30 |
| Homework Assignments | 2 | % 10 |
| Midterms | 1 | % 20 |
| Final | 1 | % 40 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 60 | |
| PERCENTAGE OF FINAL WORK | % 40 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Study Hours Out of Class | 14 | 70 |
| Homework Assignments | 2 | 4 |
| Quizzes | 14 | 28 |
| Midterms | 1 | 2 |
| Final | 1 | 2 |
| Total Workload | 148 | |
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | Integrates the knowledge, skills and attitudes acquired from basic and clinical medical sciences, behavioral sciences and social sciences, and uses them in health service delivery. | |
| 2) | In patient management, shows a biopsychosocial approach that takes into account the socio-demographic and sociocultural background of the individual, regardless of language, religion, race and gender. | |
| 3) | In the provision of health services, prioritizes the protection and development of the health of individuals and society. | |
| 4) | Taking into account the individual, societal, social and environmental factors affecting health; does the necessary work to maintain and improve the state of health. | |
| 5) | By recognizing the characteristics, needs and expectations of the target audience, provides health education to healthy/sick individuals and their relatives and other healthcare professionals. | |
| 6) | Shows a safe, rational and effective approach in health service delivery, prevention, diagnosis, treatment, follow-up and rehabilitation processes. | |
| 7) | Performs invasive and/or non-invasive procedures in diagnosis, treatment, follow-up and rehabilitation processes in a safe and effective way for the patient. | |
| 8) | Provides health services by considering patient and employee health and safety. | |
| 9) | In the provision of health services, takes into account the changes in the physical and socioeconomic environment on a regional and global scale, as well as the changes in the individual characteristics and behaviors of the people who apply to it. | |
| 10) | Takes good medical practice into account while carrying out his/her profession. | |
| 11) | Fulfills its duties and obligations within the framework of ethical principles, rights and legal responsibilities required by its profession. | |
| 12) | Demonstrates decisive behavior in providing high-quality health care, taking into account the integrity of the patient. | |
| 13) | Evaluates his/her performance in his/her professional practice by considering his/her emotions and cognitive characteristics. | |
| 14) | Advocates improving the provision of health services by considering the concepts of social reliability and social responsibility for the protection and development of public health. | |
| 15) | Can plan and carry out service delivery, training and consultancy processes related to individual and community health in cooperation with all components for the protection and development of health. | |
| 16) | Evaluates the impact of health policies and practices on individual and community health indicators and advocates increasing the quality of health services. | |
| 17) | The physician attaches importance to the protection of his/her own physical, mental and social health, and does what is necessary for this | |
| 18) | Shows exemplary behavior and leads the healthcare team during service delivery. | |
| 19) | Uses resources cost-effectively, for the benefit of society and in accordance with the legislation, in the planning, implementation and evaluation processes of health services in the health institution he/she is the manager of. | |
| 20) | Establishes positive communication within the health team it serves and assumes different team roles when necessary. | |
| 21) | Is aware of the duties and responsibilities of the health workers in the health team and acts accordingly. | |
| 22) | In the professional practices, works in harmony and effectively with the colleagues and other professional groups. | |
| 23) | Communicates effectively with patients, their relatives, healthcare professionals, other professional groups, institutions and organizations. | |
| 24) | Communicates effectively with individuals and groups that require a special approach and have different socio-cultural characteristics. | |
| 25) | In the diagnosis, treatment, follow-up and rehabilitation processes, shows a patient-centered approach that associates the patient with the decision-making mechanisms. | |
| 26) | Plans and implements scientific research, when necessary, for the population it serves, and uses the results and/or the results of other research for the benefit of the society. | |
| 27) | Reaches and critically evaluates current literature knowledge about his/her profession. | |
| 28) | Applies the principles of evidence-based medicine in clinical decision making. | |
| 29) | Uses information technologies to increase the effectiveness of its work on health care, research and education. | |
| 30) | Effectively manages individual work processes and career development. | |
| 31) | Demonstrates skills in acquiring and evaluating new knowledge, integrating it with existing knowledge, applying it to professional situations and adapting to changing conditions throughout professional life. | |
| 32) | Selects the right learning resources to improve the quality of the health service it offers, organizes its own learning process |