| OPERATING ROOM SERVICES (TURKISH) | |||||
| Associate | TR-NQF-HE: Level 5 | QF-EHEA: Short Cycle | EQF-LLL: Level 5 | ||
| 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: | Associate (Short 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) | The use of theoretical knowledge in practice | |
| 2) | Effective use the terminology of the field | |
| 3) | Behave according to basic professional legislation related the field | |
| 4) | Use information and communication technology, express professional knowledge through written and verbal/non-verbal communication | |
| 5) | Express the social, scientific, cultural and ethical values of professional | |
| 6) | Behave according to quality management and processes and participate in these processes | |
| 7) | Develop themselves personally and professionally updating knowledge, skills and competencies of the field with lifelong learning awareness | |
| 8) | Use basic level knowledge and skills related the field, interpret and evaluate the data, identify potential problems and solve them | |
| 9) | Implement techniques according to developing technology and use new tools and devices | |
| 10) | The ability to prepare the operating room for surgery | |
| 11) | The ability to admit the patient into the operating room and to provide assistance for post - operational transport | |
| 12) | The ability to have theoretical and practical knowledge related to the field at a basic level |