GENEL MUHASEBE DERS TANITIM VE UYGULAMA BİLGİLERİ

Kodu	Dersin Adı	Yarıyıl	Süresi(T+U)	Kredisi	AKTS Kredisi
SIP103	GENEL MUHASEBE	1	3	3	5

DERS BİLGİLERİ
Dersin Öğretim Dili :	Türkçe
Dersin Düzeyi	ASSOCIATE DEGREE, TYY: + 5.Level, EQF-LLL: 5.Level, QF-EHEA: Short Cycle
Dersin Türü	Zorunlu
Dersin Veriliş Şekli	-
Dersin Koordinatörü	Lecturer EBRU CENGİZ
Dersi Veren Öğretim Üyesi/Öğretim Görevlisi	Öğr.Gör. IŞIL ÇEKÇİ
Ders Ön Koşulu	Yok

AMAÇ VE İÇERİK
Amaç:	Examining the accounting practices within the framework of the uniform accounting system and introducing the basic concepts of accounting that guide the accounting practices in this regard, the generally accepted accounting principles, and making them comprehend the uniform chart of accounts and its operation with examples.
İçerik:	According to the uniform accounting system, accounting for cash movements, accounting for securities transactions, accounting for inventory movements, VAT processing, accounting for trade payables and receivables, deposit transactions, preparation of payroll, depreciation of fixed assets, short-term liabilities, long-term liabilities , equity, income statement and cost accounts will be discussed and within this scope, with the help of case studies in theory-application integrity, the intra-period functioning of the said account classes, as well as some end-of-period transactions such as depreciation will be included.

DERSİN ÖĞRENME ÇIKTILARI (Öğrenciler, bu dersi başarı ile tamamladıklarında aşağıda belirtilen bilgi, beceri ve/veya yetkinlikleri gösterirler.)
Defines the basic concepts of accounting.
Understands active and passive accounts and the rules of operation of these accounts.
Defines the principles of preparing balance sheets and income statements from financial statements.

HAFTALIK DERS KONULARI VE ÖNGÖRÜLEN HAZIRLIK ÇALIŞMALARI
Hafta	Ön Hazırlık	Konular	Yöntem
1	Written - Visual Resources	Basic accounting concepts, balance sheet concept, the definition of the balance sheet, the balance sheet of the basic equation, the impact of financial transactions in the balance sheet, balance sheet providing basic equivalence examples.	EXPRESSION AND PRESENTATION
2	Written - Visual Resources	Concept of Account; account definition, shape, statements relating to the accounts, account segmentation method of recording double-sided, double-sided operation rules and stages of the recording method, assets and liabilities of the operating characteristics of	EXPRESSION AND PRESENTATION
3	Written - Visual Resources	Systematic Uniform Chart of Accounts, Asset accounts; Current assets functioning of the accounts	EXPRESSION AND PRESENTATION
4	Written - Visual Resources	Active accounts, the functioning fofixed assets account	EXPRESSION AND PRESENTATION
5	Written - Visual Resources	Application	QUESTION SOLUTION
6	Written - Visual Resources	KDV transactions, buying and selling goods on account of the functioning of	EXPRESSION AND PRESENTATION
7	Written - Visual Resources	Inactive Accounts: Short-and long-term functioning of Account	EXPRESSION AND PRESENTATION
8	-	MID-TERM EXAM	-
9	Written - Visual Resources	Application	QUESTION SOLUTION
10	Written - Visual Resources	The functioning of Cost Accounts,	EXPRESSION AND PRESENTATION
11	Written - Visual Resources	The functioning of income Statement	EXPRESSION AND PRESENTATION
12	Written - Visual Resources	Application	QUESTION SOLUTION
13	Written - Visual Resources	General Temporary Mizan regulation, Period-End Procedures	EXPRESSION AND PRESENTATION
14	Written - Visual Resources	Income Statement Editing	EXPRESSION AND PRESENTATION
15	Written - Visual Resources	Application	QUESTION SOLUTION
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

KAYNAKLAR
Orhan Sevilengül, Genel Muhasebe, Gazi Kitapevi,14.Baskı,Ankara, 2008.
Gilbertson, Claudia Bienias; Lehman, Mark W.. (2018). Century 21 Accounting: General Journal (Century 21 Accounting Series) 11th Edition.
UYSAL, Tolga; ŞENLİK, Mehmet. (2022). GENEL MUHASEBE. Seçkin Yayıncılık.

ÖLÇME VE DEĞERLENDİRME
Yarıyıl İçi Yapılan Çalışmaların Ölçme ve Değerlendirmesi	Etkinlik Sayısı	Katkı Yüzdesi	Açıklama

(0) Etkisiz	(1) En Düşük	(2) Düşük	(3) Orta	(4) İyi	(5) Çok İyi
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Uses information on issues related to health and health services.
2	Applies health accounting and health cost management.
3	Uses information on health legislation, health management, medical terminology, resource planning in health institutions, health services marketing, medical terminology and health legislation.
4	Uses hospital automation methods.
5	Develops information on the health sector.

KNOWLEDGE
Factual
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Names information about the problems encountered in the health sector.
2	Creates solutions to problems encountered in the health sector.
3	Knows the health rules and prepares according to the health rules.
4	Uses information to make decisions regarding hospital management.

SKILLS
Cognitive
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	The health accounting and cost accounts does.
2	Implements duties and responsibilities in health services.
3	The hospital uses the automation methods.

SKILLS
Practical
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Knows the problems of health systems and develops solutions for these problems.
2	Carries out patient admission, appointment, cash desk, human resources, quality unit, and consultancy activities in health institutions.
3	Carries out duties in businesses that produce and provide health services.

OCCUPATIONAL
Autonomy & Responsibility
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Teamwork works with volumes effectively.
2	Carries out the responsibilities assigned to him/her successfully and quickly.
3	Prepares independent decisions by knowing the health field and its risks.

OCCUPATIONAL
Learning to Learn
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Recognizes the official institutions to which health institutions are affiliated.
2	Follows current events related to health institutions.
3	Follows training programs related to health institution management.
4	Follows necessary information sources related to health institutions.

OCCUPATIONAL
Communication & Social
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Conducts communication between patient and physician.
2	Implements patient confidentiality.
3	Implements communication with patients and their relatives.

OCCUPATIONAL
Occupational and/or Vocational
	Program Yeterlilikleri/Çıktıları	Katkı Düzeyi
		0	1	2	3	4	5
1	Applies terminology knowledge specific to the health sector.
2	Shows that he/she must have competent knowledge on health institution management issues.
3	Prepares strategic decisions by knowing the health sector well.

DERSİN İŞ YÜKÜ VE AKTS KREDİSİ
Öğrenme-Öğretme Etkinlikleri İş Yükü
Öğrenme-Öğretme Etkinlikleri	Etkinlik(hafta sayısı)	Süresi(saat sayısı)	Toplam İş Yükü
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	14	4	56
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	0	0	0
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	1	12	12
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	1	12	12
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	32	0	124