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 SEVAL FATMA YILMAZ
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	Examination Method

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Defines the basic concepts in the field of Oral and Dental Health Program.
2	Uses medical terminology in the field in which he/she will serve as an intermediate staff member.

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Collaborates with the physician on a team.
2	Communicates effectively with patients, colleagues, and other segments of society, primarily physicians.

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Knows tools and equipment related to his/her field and follows technological developments related to them.
2	Can gain proficiency in computer usage skills.

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Gains competence in applying hygiene rules.

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Applies the processes of obtaining patient information, taking anamnesis and preparing patient files accurately and effectively.
2	Independently creates and implements care plans in oral and dental health services.

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Recognizes professional ethics and legal regulations and explains the scope of professional responsibilities.

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

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Ability to express professional ideas to relevant individuals and institutions verbally or in writing, and to examine national and international agendas related to oral and dental health and evaluate possible outcomes.

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