Health İnstitutions Management
Associate	TR-NQF-HE: Level 5	QF-EHEA: Short Cycle	EQF-LLL: Level 5

General course introduction information

Course Code:

SKI104

Course Name:

Accounting In Health Services

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	4

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Associate

TR-NQF-HE:5. Master`s Degree

QF-EHEA:Short Cycle

EQF-LLL:5. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Öğr.Gör. BÜLENT DERSE

Course Lecturer(s):

Dr.Öğr.Üyesi TURGAY MÜNYAS
Assoc. Prof. HÜSEYİN MERT

Course Assistants:

Course Objective and Content

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

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) The student defines accounting, distinguishes between types, explains what accountant produces information for and for whom, places it in business and highlights business management
2) The student explains how the basic concepts, principles and assumptions of the accountant guide accounting practices
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) The student records any financial event or transaction by determining the appropriate accounts from the Uniform Chart of Accounts
Field Specific Competence
1) The student explains the nature, division, functioning and relation of the active and passive accounts, balance sheet, income statement and cost accounts
2) The student organizes the bill of lading and the income statement of any business, reads and interprets the financial structure of the business from the financial statements it organizes
Competence to Work Independently and Take Responsibility

Lesson Plan

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

Sources

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

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3	5	4
Program Outcomes

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

Program Outcomes

Level of Contribution

Learning Activity and Teaching Methods

Expression
Lesson
Q&A / Discussion
Case Study

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework

Assessment & Grading

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

Workload and ECTS Credit Grading

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