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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
YEAR-END ACCOUNTING TRANSACTIONS ISL 465 7 2 + 0 2 5
Ön Koşul Dersleri
Önerilen Seçmeli Dersler
Dersin Dili Türkçe
Dersin Seviyesi Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Dr.Öğr.Üyesi SEMA AKPINAR
Dersi Verenler
Dersin Yardımcıları

Arş. Gör. Çiğdem UĞAN

Dersin Kategorisi
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

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - 1 - B -
1 - Define inventory and valuation methods. 1 - 4 - 15 - A - C -
2 - 1 - 4 - 15 - A -
2 - Uses the most appropriate valuation method for accounts. 1 - 4 - A -
3 - 4 - 15 - A -
3 - Corrects accounting errors with period end transactions. 4 - 15 - A -
4 - 4 - 15 - C -
4 - After correcting the mistakes made and reevaluating the trial balance. 4 - 15 - C -
5 - 4 - 15 - C -
5 - At the end of the period, the balance sheet and income statement 4 - 15 - C -
6 - 4 - 15 - A -
6 - It specializes in the preparation of all correction records and financial statements related to end-of-period transactions. 4 - 15 - A -
7 - At the basic level, records the required transactions in the related books (journal and general ledger). 1 - 4 - 15 - A - C -
Öğretim Yöntemleri: 1:Lecture 4:Drilland Practice 15:Problem Solving
Ölçme Yöntemleri: B:Oral Exam A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
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
Ataman, Ümit, Muhasebede Dönem Sonu İşlemleri Genel Muhasebe, Türkmen Kitabevi, İstanbul

Ders Kaynakları

Akyel Nermin, Karaca Nevran; Dönem Sonu Muhasebe İşlemleri, Sakarya Kitabevi, 2010 Sakarya
Ataman, Ümit, Muhasebede Dönem Sonu İşlemleri Genel Muhasebe, Türkmen Kitabevi, İstanbul


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
KisaSinav 1 10
KisaSinav 2 10
Odev 1 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 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(s) 4.52
Dersin AKTS Kredisi 4.52
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