GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
SIP103	GENERAL ACCOUNTING	1	3	3	5

GENERAL INFORMATION
Language of Instruction :	Turkish
Level of the Course Unit :	ASSOCIATE DEGREE, TYY: + 5.Level, EQF-LLL: 5.Level, QF-EHEA: Short Cycle
Type of the Course :	Compulsory
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Lecturer EBRU CENGİZ
Instructor(s) of the Course Unit	Lecturer IŞIL ÇEKÇİ
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	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.
Contents of the Course Unit:	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.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
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.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
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	-

SOURCE MATERIALS & RECOMMENDED READING
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.

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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
	Programme Learning Outcomes	Level of Contribution
		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.

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
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