| Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
|---|---|---|---|---|---|
| General Accountıng | ISL 112 | 2 | 4 + 0 | 4 | 6 |
| Ön Koşul Dersleri | |
| Önerilen Seçmeli Dersler | |
| Dersin Dili | Türkçe |
| Dersin Seviyesi | Lisans |
| Dersin Türü | Zorunlu |
| Dersin Koordinatörü | Doç.Dr. SEMA AKPINAR |
| Dersi Verenler | Doç.Dr. SEMA AKPINAR, |
| Dersin Yardımcıları | Arş. Gör. Çiğdem UĞAN |
| Dersin Kategorisi | Alanına Uygun Öğretim |
| Dersin Amacı | To be obtained information related accounting and accounting record in general. |
| Dersin İçeriği | General Terms Of Accounting, Ucoa, General Financial Statements, Accounting Records,Ledger, Accounting Process, Balance Sheet Account, Inventory Account |
| # | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
|---|---|---|---|
| 1 | Explain the concept of accounting, accounting functions, accounting system, uniform accounting system and basic concepts of accounting. | Lecture, Question-Answer, Discussion, Drilland Practice, | Testing, Homework, |
| 2 | Opening and closing of the account; account debit and credit transactions. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 3 | Keeps receipts, books and trial balance which are one of the accounting records. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 4 | Understands the financial statement of basic accounting tables and uses them correctly. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 5 | Learns the basic balance sheet equation, finds the capital. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 6 | At the basic level, records the required transactions in the related books (journal and general ledger). | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 7 | Active and passive accounts count the rules of operation of these accounts. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 8 | Edits the income statement. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 9 | Counts 7 / A and 7 / B. | Problem Solving, | Homework, Testing, |
| 10 | Explain the concepts of income and expense, List the functioning of income and expense accounts. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 11 | Applies opening records according to different business types and application types. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 12 | Makes the end of the period inventory transactions. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 13 | Prepares the basic financial statements at the end of the period. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| 14 | Interpret the financial statements. | Drilland Practice, Discussion, Question-Answer, Lecture, | Homework, Testing, |
| Hafta | Ders Konuları | Ön Hazırlık |
|---|---|---|
| 1 | Basıc Accountıng Terms, Technıcal Frame Of Accountıng | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 2 | Term Of Balance, Basıc Fınancıal Statements | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 3 | Basıc Accountıng Records, Perıodıc Process, Ucoa, Types Of Balance | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 4 | Current Assets: Lıquıd Asset, Securıtıes, Trade Accounts Receıvable | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 5 | Current Assets: Stock Accounts, Preıodıc And Perpetual Inventory Systems | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 6 | Fıxed Assets: Trade Receıvables, Other Receıvables, Fınancıal Fıxed Assets | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 7 | Fıxed Assets: Tangıble Assets, Intangıble Assets, Depletable Assets, Long-Term Prepaıd Expenses And Accrued Income | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 8 | Short Term Lıabılıtıes: Fınancıal Debts, Trade Debts, Other Debts, Advances Collected | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 9 | MIDTERM EXAMS | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 10 | Short Term Lıabılıtıes: Taxes Payable And Other Fıscal Lıabılıtıes, Socıal Securıty Premıums Payable, Short-Term Deferred Income And Accrued Expences, Long Term Lıabılıtıes | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 11 | Equıty Accounts: Equıty, Income Statement, Cost Accounts | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 12 | Perıod-End Inventory Procedures And Edıtıng General Fınancıal Statements, Inventory Regıster, Inventory Procedure Steps | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 13 | Inventory Procedures Of Current And Fıxed Asset Accounts | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| 14 | Short And Long Term Lıabılıty, Equıty, Inventory Procedures Of Termınal And Cost Account | Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi. |
| Kaynaklar | |
|---|---|
| Ders Notu | Prof. Dr. İbrahim LAZOL: Genel Muhasebe, Ekin Yayınevi, Bursa. |
| Ders Kaynakları | |
| Sıra | Program Çıktıları | Katkı Düzeyi | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | To gain competencies specific to the field of health management | X | |||||
| 2 | Gaining innovation and entrepreneurship characteristics in the health sector | X | |||||
| 3 | To make effective, oral and written communication and professional presentations | X | |||||
| 4 | Gaining the ability to access / access up-to-date health management information and transfer it to teammates | X | |||||
| 5 | Analyzing organizational data | X | |||||
| 6 | Using leadership skills in solving current problems | X | |||||
| 7 | To have the awareness of responsibility required by the health ecosystem | X | |||||
| 8 | To behave legally and ethically in health service delivery | X | |||||
| 9 | Evaluating the global context affecting healthcare delivery | X | |||||
| 10 | To grasp / understand / interpret the development in global health services | X | |||||
| Değerlendirme Sistemi | |
|---|---|
| Yarıyıl Çalışmaları | Katkı Oranı |
| 1. Ödev | 40 |
| 1. Ara Sınav | 60 |
| Toplam | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| Toplam | 100 |
| AKTS - İş Yükü Etkinlik | Sayı | Süre (Saat) | Toplam İş Yükü (Saat) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 4 | 64 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 3 | 48 |
| Mid-terms | 1 | 5 | 5 |
| Assignment | 6 | 4 | 24 |
| Final examination | 1 | 10 | 10 |
| Toplam İş Yükü | 151 | ||
| Toplam İş Yükü / 25 (Saat) | 6,04 | ||
| Dersin AKTS Kredisi | 6 | ||