Health İnstitutions Management | |||||
Associate | TR-NQF-HE: Level 5 | QF-EHEA: Short Cycle | EQF-LLL: Level 5 |
Course Code: | SKI104 | ||||||||
Course Name: | Genel Muhasebe | ||||||||
Course Semester: | Fall | ||||||||
Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Öğr.Gör. BÜLENT DERSE | ||||||||
Course Lecturer(s): |
Dr.Öğr.Üyesi TURGAY MÜNYAS Assoc. Prof. HÜSEYİN MERT |
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Course Assistants: |
Course Objectives: | The aim of this course is; to monitor, control, and manage the financial situation of the business and to instruct the operations to be recorded and reported in order to shed light on the decisions that managers will make. With this aim in mind, the logic and basic rules of the student accountant will be given first. At the end of the course, it is aimed that the student can record accounting of any commercial transaction. |
Course Content: | Basic accountancy concepts and definitions, Account concept, balance sheet, basic financial statements, basic accounting documents, legal books, periodical process, TDHP - account concept, current asset accounts 1, current asset accounts 2, fixed asset accounts 1, KV Foreign sources, U.V. Foreign resources 1, K.V. Foreign Resources, U.V. Foreign resources 2, Equity accounts, Period end inventory procedures and regulation of basic financial statements, Inventory transactions of current and fixed asset accounts, Inventory transactions of short and long term liabilities, equity, result and cost accounts |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | Giving information about course content Explain the purpose of the course | |
2) | Fundamental balance of accountancy | |
3) | Account Concept and Account Rules of Accounts | |
4) | Work flow in accounting, books and documents used in accounting | |
5) | Process Sequence in Accounting and 1-Year Accounting Cycle | |
6) | Basic principles and assumptions of accounting | |
7) | Uniform Chart of Accounts, Balance Sheet and Income Statement | |
8) | Midterm | |
9) | Accounting for cash movements | |
10) | Securitization transactions and accounting | |
11) | Goods movement and accounting in enterprises | |
12) | Value Added Tax and Accounting | |
13) | Accounting for Trade Receivables and Trade Payables | |
14) | An overview | |
15) | Final exam |
Course Notes / Textbooks: | Genel Muhasebe Prof. Dr. Orhan Sevilengül GAZİ KİTABEVİ Yayın Tarihi 2013-12-01 ISBN 9757313182 |
References: | Genel Muhasebe İbrahim Lazol Ekin Basım Yayın 24. baskı (1 Ocak 2017) ISBN-10: 6053277258 |
Learning Outcomes | 1 |
2 |
3 |
5 |
4 |
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Program Outcomes |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution |
Expression | |
Lesson | |
Q&A / Discussion | |
Case Study |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Homework |
Semester Requirements | Number of Activities | Level of Contribution |
Midterms | 1 | % 40 |
Final | 2 | % 60 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 40 | |
PERCENTAGE OF FINAL WORK | % 60 | |
total | % 100 |
Activities | Number of Activities | Duration (Hours) | Workload |
Course Hours | 15 | 3 | 45 |
Homework Assignments | 15 | 3 | 45 |
Midterms | 1 | 15 | 15 |
Final | 1 | 25 | 25 |
Total Workload | 130 |