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Ders Tanımı

Ders Kodu Yarıyıl T+U Saat Kredi AKTS
BASIC ACOUNTING IN HEALTHCARE ORGANIZATIONS SAY 509 0 3 + 0 3 6
Ön Koşul Dersleri

No

Önerilen Seçmeli Dersler

No

Dersin Dili Türkçe
Dersin Seviyesi Yüksek Lisans
Dersin Türü SECMELI
Dersin Koordinatörü Dr.Öğr.Üyesi SEMA AKPINAR
Dersi Verenler
Dersin Yardımcıları

Res. Assist. Çiğdem UĞAN

Dersin Kategorisi Alanına Uygun Temel Öğretim
Dersin Amacı

Monitor the financial status of enterprises, to control, manage, and to shed light on the decisions taken by the managers of a fiscal nature of transactions is to provide registration and reporting of transactions to be done looking. In addition to techniques for determining the costs of health services is to provide enterprises. At the end of the course students, financial events that may occur in a business accounted for a period to the point where the business is aimed to regulate the balance sheet statement and income statement.

Dersin İçeriği

During the course, the Uniform Chart of Accounts systematics, cash movements, movements of securities, commercial goods movements, Value Added Tax transactions and commercial debit / credit transactions accounting, according to the Uniform Accounting System, deposit transactions, fees, depreciation assets, liabilities, equities, will be considered income statement and cost accounts.In this context, the theory-application in its entirety with the help of case studies mainly focus on the functioning of accounting classes in the semester, but also in some period-end transactions such as depreciation, are provided. The course will also be included to methods for determining the costs of service businesses. Against this background financial events that may arise as a result of an enterprise for a year of trial balance, income statement and year-end balance sheet will be given information about how to prepare.

Dersin Öğrenme Çıktıları Öğretim Yöntemleri Ölçme Yöntemleri
1 - Maintains accounting records for the period, reveals accounting errors and corrects these errors to Any kind of enterprises 1 - 2 - 4 - A - C -
2 - Makes accounting procedures to beginning of period, period and end of periods and examines the these transactions for financial stracture and profit/loss situations. 1 - 2 - 4 - A - C -
3 - Uniform Chart of Accounts by identifying the appropriate accounts makes any financial event or transaction record. 1 - 2 - 4 - A - C -
4 - It explains the meaning of cost accounting, accounting information system and importance of place in the cost accounting. 1 - 2 - 3 - A -
5 - Classifies the various aspects of costs, determines which cost include which classes and explain this classifications purpose and importance. 1 - 2 - 4 - A - C -
6 - Knows what will follow the movements of material based on the documents, card stock turns, allocates direct and indirect material costs, identifies and makes the accounting records. 1 - 2 - 4 - A - C -
7 - Knows which documents will follow through labor costs, regulates payroll Opens summary labor cardsallocates direct and indirect labor costs, determines and makes the accounting records. 1 - 2 - 4 - A - C -
8 - Which items would indicate an overall service production costs, determines the centers of expenditure, describes difference between main cost centers and support cost centers. uses the costs of production and distribution methods of the different distrib 1 - 2 - 4 - A - C -
9 - Loading rates on production costs, actual or budgeted general service accounts, accounting records and determine which services can be given to how much a share 1 - 2 - 4 - A - C -
10 - Cost of service provision in the case of multiple elements of each service collects, accounts and accounting records are produced makes the cost of service. 1 - 2 - 4 - A - C -
11 - Complete the cycle of Cost accounting and financial accounting data and information, makes difference to run out and run down costs, this distinction relates to the balance sheet and income statement. 1 - 2 - 4 - A - C -
12 - Regulates the balance sheet and income statement for any business, reads the financial structure of organized entity financial statements 1 - 4 - A - C -
Öğretim Yöntemleri: 1:Lecture 2:Question-Answer 4:Drilland Practice 3:Discussion
Ölçme Yöntemleri: A:Testing C:Homework

Ders Akışı

Hafta Konular ÖnHazırlık
1 Presentation of Financial Statements Karabınar, Selahattin (2009), Genel Muhasebe, Sakarya Kitabevi, Sakarya.
2 Transactions and Accounting for Current Assets Karabınar, Selahattin (2009), Genel Muhasebe, Sakarya Kitabevi, Sakarya.
3 Material Flows and Accounting Karabınar, Selahattin (2009), Genel Muhasebe, Sakarya Kitabevi, Sakarya.
4 Transactions and Accounting for Fixed Assets Karabınar, Selahattin (2009), Genel Muhasebe, Sakarya Kitabevi, Sakarya.
5 Depreciation and Accounting Operations Karabınar, Selahattin (2009), Genel Muhasebe, Sakarya Kitabevi, Sakarya.
6 Transactions and Accounting for Foreign Sources Karabınar, Selahattin (2009), Genel Muhasebe, Sakarya Kitabevi, Sakarya.
7 Transactions and Accounting for Equity Karabınar, Selahattin (2009), Genel Muhasebe, Sakarya Kitabevi, Sakarya.
8 Accounting Procedure Akyel, Nermin ve Nevran Karaca (2010), Muhasebede Dönemsonu İşlemleri, Sakarya Kitabevi, Sakarya.
9 Midterm Exam
10 Cost of Service Cost System of Classification and Organization of Health Organizations Ildır, Ali (2008), Sağlık İşletmelerinde Maliyet Analizi ve Performans Yönetimi, Seçkin Yayıncılık.
11 Determination of Raw Materials and Supplies Costs and Accounting Records Akdoğan, Nalan (2009), Maliyet Muhasebesi, Gazi Kitabevi.
12 Determination of labor costs and Accounting Records Akdoğan, Nalan (2009), Maliyet Muhasebesi, Gazi Kitabevi.
13 Determination of Public Service Production Costs and Accounting Records Akdoğan, Nalan (2009), Maliyet Muhasebesi, Gazi Kitabevi.
14 Cost of Service Detection and Reporting Ildır, Ali (2008), Sağlık İşletmelerinde Maliyet Analizi ve Performans Yönetimi, Seçkin Yayıncılık.

Kaynaklar

Ders Notu

- Karabınar, Selahattin (2009), Genel Muhasebe, Sakarya Kitabevi, Sakarya.
- Akyel, Nermin ve Nevran Karaca (2010), Muhasebede Dönemsonu İşlemleri, Sakarya Kitabevi, Sakarya.
- Ildır, Ali (2008), Sağlık İşletmelerinde Maliyet Analizi ve Performans Yönetimi, Seçkin Yayıncılık.
- Akdoğan, Nalan (2009), Maliyet Muhasebesi, Gazi Kitabevi.

Ders Kaynakları

- Karasioğlu, Fehmi (2007), Sağlık İşletmelerinde Muhasebe Uygulamaları, Çizgi Kitabevi.
- Örten, Remzi, Hasan Kaval ve Aydın Karabınar (2011), Türkiye Muhasebe- Finansal Raporlama Standartları, Gazi Kitabevi.
- Örten, Remzi ve Aydın Karabınar (2009), Dönemsonu Muhasebe Uygulamaları, Gazi Kitabevi.
- Büyükmirza, Kamil (2010), Maliyet ve Yönetim Muhasebesi, Gazi Kitabevi.
- Civelek, Muzaffer ve Azzem Özkan (2006), Maliyet ve Yönetim Muhasebesi, Detay Yayıncılık.
- Muhasebe ve Finansman Dergisi
- Muhasebe ve Denetime Bakış Dergisi
- Muhasebe Bilim Dünyası Dergisi


Döküman Paylaşımı


Dersin Program Çıktılarına Katkısı

No Program Öğrenme Çıktıları KatkıDüzeyi
1 2 3 4 5

Değerlendirme Sistemi

YARIYIL İÇİ ÇALIŞMALARI SIRA KATKI YÜZDESİ
AraSinav 1 70
Odev 1 15
Odev 2 15
Toplam 100
Yıliçinin Başarıya Oranı 60
Finalin Başarıya Oranı 40
Toplam 100

AKTS - İş Yükü

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