Ders Adı | Kodu | Yarıyıl | T+U Saat | Kredi | AKTS |
---|---|---|---|---|---|
Year-End Accountıng Transactıons | ISL 465 | 7 | 2 + 0 | 2 | 5 |
Ön Koşul Dersleri | |
Önerilen Seçmeli Dersler | |
Dersin Dili | Türkçe |
Dersin Seviyesi | Lisans |
Dersin Türü | Seçmeli |
Dersin Koordinatörü | Doç.Dr. SEMA AKPINAR |
Dersi Verenler | |
Dersin Yardımcıları | Arş. Gör. Çiğdem UĞAN |
Dersin Kategorisi | Alanına Uygun Öğretim |
Dersin Amacı | The aim of the course is to provide the students with information about end of period transactions which is an important part of accounting process of a health company |
Dersin İçeriği | Basic concepts related to accounting and the scope of end of period studies, end of period studies on balance sheet accounts, cost and sales of sales, income statement accounts and profit and loss determination, preparation of balance sheet and income statement |
# | Ders Öğrenme Çıktıları | Öğretim Yöntemleri | Ölçme Yöntemleri |
---|---|---|---|
1 | Define inventory and valuation methods. | Lecture, Drilland Practice, Problem Solving, | Testing, Homework, |
2 | Uses the most appropriate valuation method for accounts. | Drilland Practice, Lecture, | Homework, Testing, |
3 | Corrects accounting errors with period end transactions. | Problem Solving, Drilland Practice, | Homework, Testing, |
4 | After correcting the mistakes made and reevaluating the trial balance. | Problem Solving, Drilland Practice, | Homework, Testing, |
5 | At the end of the period, the balance sheet and income statement | Problem Solving, Drilland Practice, | Homework, Testing, |
6 | It specializes in the preparation of all correction records and financial statements related to end-of-period transactions. | Problem Solving, Drilland Practice, | Homework, Testing, |
Hafta | Ders Konuları | Ön Hazırlık |
---|---|---|
1 | Reasons that require period end transactions in accounting | |
2 | Definition of inventory, valuation rules | |
3 | Cash and checks received, inventory and valuation of bank accounts | |
4 | Inventory and valuation of stocks, bonds and notes receivable accounts | |
5 | Inventory and valuation of buyers and various accounts receivable | |
6 | Inventory and valuation of accounts related to value added tax | |
7 | Inventory and valuation of merchandise account | |
8 | Inventory and valuation of tangible and intangible assets | |
9 | Midterm | |
10 | Adjustment and adjustment records in fixed assets accounts | |
11 | Inventory and valuation of short-term liabilities | |
12 | Inventory and valuation of long-term liabilities | |
13 | Inventory and valuation of equity accounts | |
14 | Inventory and valuation of expense and income accounts |
Kaynaklar | |
---|---|
Ders Notu | Akyel Nermin, Karaca Nevran; Dönem Sonu Muhasebe İşlemleri, Sakarya Kitabevi, 2010 Sakarya |
Ders Kaynakları | Akyel Nermin, Karaca Nevran; Dönem Sonu Muhasebe İşlemleri, Sakarya Kitabevi, 2010 Sakarya |
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. Ara Sınav | 70 |
1. Kısa Sınav | 10 |
2. Kısa Sınav | 10 |
1. Ödev | 10 |
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 | 3 | 48 |
Hours for off-the-classroom study (Pre-study, practice) | 16 | 2 | 32 |
Mid-terms | 1 | 10 | 10 |
Quiz | 2 | 2 | 4 |
Assignment | 1 | 4 | 4 |
Final examination | 1 | 15 | 15 |
Toplam İş Yükü | 113 | ||
Toplam İş Yükü / 25 (Saat) | 4,52 | ||
Dersin AKTS Kredisi | 5 |