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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
GENERAL ACCOUNTING ISL 112 2 4 + 0 4 6
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü ZORUNLU
Dersin Koordinatörü Dr.Öğr.Üyesi SEMA AKPINAR
Dersi Verenler
Dersin Yardımcıları

Arş. Gör. Çiğdem UĞAN

Dersin Kategorisi
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

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Explain the concept of accounting, accounting functions, accounting system, uniform accounting system and basic concepts of accounting. 1 - 2 - 3 - 4 - C -
2 - Opening and closing of the account; account debit and credit transactions. 1 - 2 - 3 - 4 - C -
3 - Keeps receipts, books and trial balance which are one of the accounting records. 1 - 2 - 3 - 4 - C -
4 - Understands the financial statement of basic accounting tables and uses them correctly. 1 - 2 - 3 - 4 - C -
5 - Learns the basic balance sheet equation, finds the capital. 1 - 2 - 3 - 4 - C -
6 - At the basic level, records the required transactions in the related books (journal and general ledger). 1 - 2 - 3 - 4 - C -
7 - Active and passive accounts count the rules of operation of these accounts. 1 - 2 - 3 - 4 - C -
8 - Edits the income statement. 1 - 2 - 3 - 4 - C -
9 - Counts 7 / A and 7 / B. 15 - A -
10 - Explain the concepts of income and expense, List the functioning of income and expense accounts. 1 - 2 - 3 - 4 - C -
11 - Applies opening records according to different business types and application types. 1 - 2 - 3 - 4 - C -
12 - Makes the end of the period inventory transactions. 1 - 2 - 3 - 4 - C -
13 - Prepares the basic financial statements at the end of the period. 1 - 2 - 3 - 4 - C -
14 - Interpret the financial statements. 1 - 2 - 3 - 4 - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 3:Discussion 4:Drilland Practice 15:Problem Solving
Ölçme Yöntemleri: C:Homework A:Testing

Ders Akışı

Hafta Konular ÖnHazırlık
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.
Prof. Dr. Nihat KÜÇÜKSAVAŞ: Genel Muhasebe: İlkeler ve Uygulaması, Beta Basın-Yayın, İstanbul.
Prof. Dr. Orhan SEVİLENGÜL: Genel Muhasebe, Gazi Kitabevi, Ankara.
Mehmet Ali FEYİZ: Genel Muhasebe, Murathan Yayınevi, Trabzon.
Uluslararası Finansal Raporlama Standartları
Türkiye Muhasebe Standartları
Prof. Dr. Selahattin KARABINAR, Genel Muhasebe, Sakarya Kitabevi.
Richard G. SCHROEDER, Myrtle W. CLARK, Financal Accounting: Theory and Analysis, Wiley Publishing, USA.

Ders Kaynakları

Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5
1 PLANNING-To have the necessary level of expertise for planning in health institutions X
2 PROBLEM SOLVING AND DECISION MAKING-Having problem solving and decision making skills by using qualitative and quantitative methods X
3 ORGANIZATION- To have the necessary information to make job analysis, job description and job requirements and to make use of these to design service processes and to form units and reorganize them accordingly. X
4 COMMUNICATION - having the ability to communicate and develop with employees, patients / relatives, colleagues and other internal and external stakeholders X
5 LEADERSHIP-Identifying power sources appropriate to environmental conditions and applying appropriate leadership styles by utilizing these resources X
6 MOTIVATION- Determining the needs of subordinates by taking into consideration the working conditions, identifying appropriate targets and having the knowledge and skills to provide motivation both within the team and individually. X
7 HUMAN RESOURCES MANAGEMENT- Knowing the functions of human resources management and having the knowledge and skills to manage human resources in accordance with the principles of human resources management X
8 COORDINATION- To have the necessary knowledge and skills to ensure the unification of efforts towards the realization of corporate objectives by considering both institutional and individual efforts. X
9 REPORTING- Gather information about administrative, financial and technical issues, prepare reports on administrative, financial and technical issues by using this information and evaluate these reports. X
10 BUDGETING-To know budgeting methods, to perform budgeting activities, to make end-of-term transactions by making adjustments and corrections if necessary X
11 CONTROL / INSPECTION- Knowing and applying the necessary controls regarding the general operation of the institution, stock and inventory management, human resources and corporate performance and hospital quality system in the light of legal regulations X
12 REPRESENTATION- To represent the institution in the presence of other institutions and organizations and stakeholders, to organize the necessary activities on this subject and to have the necessary skills to ensure the participation of internal and external stakeholders in these activities. X
13 makes recommendations that will contribute to field of his/her expertise. X
14 KNOWLEDGE MANAGEMENT-Establishing policies related to information management, organizing and setting up information management systems, documenting and using data X
15 QUALITY PATIENT AND EMPLOYEE SAFETY- Determining quality and patient safety policies, collecting data for this purpose, analyzing and evaluating data by using measurement methods, and ensuring that the results are used for improvement X

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
Odev 1 10
KisaSinav 1 10
KisaSinav 2 10
Toplam 100
Yıliçinin Başarıya Oranı 50
Finalin Başarıya Oranı 50
Toplam 100

AKTS - İş Yükü

Etkinlik Sayısı Süresi(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
Quiz 0 0 0
Assignment 6 4 24
Final examination 1 10 10
Toplam İş Yükü 151
Toplam İş Yükü /25(s) 6.04
Dersin AKTS Kredisi 6.04
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