GENERAL ACCOUNTING PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
END217	GENERAL ACCOUNTING	3	2	2	4

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 :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Lecturer ŞABO KESLER
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	Teaching fundamentals of accounting and principles. Introducing accounting systems. Expressing the accounting calculations.
Contents of the Course Unit:	Fundamentals of accounting and principles Accounting systems Accounts chart End of period operations Preparing the financial statement

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Explain the basic concepts of accounting and its importance for business.
They will be able to sort the financial statements generated to help decision makers make decisions.
They will be able to identify financial statements generated to help information users make decisions.
Balance sheet equality and the accounting period will explain the functioning.
Bilayon will be able to explain the operation of accounts in the group of current assets.
They will be able to make accounting records.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	-	General Introduction, Introduction to Accounting	-
2	-	Accounting Basic Concepts	-
3	-	Basic Accounting Equity and Financial Tables	-
4	-	Account Concept and Journal Article	-
5	-	Trial Balance and Auxiliary Accounts	-
6	-	Accounting Book and Documents	-
7	-	Accounting Books and Accounting Process	-
8	-	MID-TERM EXAM	-
9	-	Introduction to Uniform Chart of Accounts	-
10	-	Margin Account	-
11	-	Other Liquid Assets	-
12	-	Stocks and Bonds	-
13	-	Account Receivables	-
14	-	Stock Movements	-
15	-	Inventory Accounting: Interval Inventory - Continuous Inventory Methods	-
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
SEVİLENGÜL, O. (2016), General Accounting, Ankara: Gazi Publishing House

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	Oral and Dental Health Program in the field, be able to have a basic level of theoretical knowledge.				3
2	Will serve as the intermediate elements in the field of health sciences in the knowledge of medical terminology, to dominate and to gain competence in using.	0

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Is related to the health sciences and technology access to information regarding the ways and means to gain competence in the use.	0
2	Along with a team of physicians to work together in creating and acquiring competence.	0
3	Priority including physicians, patients, colleagues and be able to communicate effectively with other sectors of society to gain competence.	0

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	With regard to the field of recognition and related tools and equipment in the pursuit of technological advances to gain competence.	0
2	To gain competence in computer skills.				3

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To gain competence in applying the rules of hygiene.	0
2	Aid to gain competence in practice.	0

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	With regard to the field of history taking, files, etc. to prepare. To gain competence in handling of patient information.				3
2	Adopting and applying ethical principles and professional values ​​to qualify.	0

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To qualify to be able to carry professional liability.	0
2	To follow the profession's information to gain competence in acquiring the habit.	0

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	To gain proficiency in performing teamwork.	0
2	The concept of lifelong learning and self-development to gain competence in acquiring.	0

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Design and management practice, helpful staff training, effective working order, occupational diseases prevention methods, environmental protection, job security and to have information about quality management and to act according to these issues.				3
2	Career ideas orally or in writing to the relevant individuals and organizations to express and oral and dental health of the national and international agenda irdeleyip possible to evaluate the results.				3

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	3	42
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	2	2
Mid-Term Exam	1	2	2
Preparation for the Mid-Term Exam	2	2	4
Short Exam	1	2	2
Preparation for the Short Exam	1	2	2
TOTAL	35	0	97