Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
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END217 | GENERAL ACCOUNTING | 3 | 2 | 2 | 4 |
GENERAL INFORMATION |
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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 | Assist.Prof. NİHAN ÜNLÜ |
Instructor(s) of the Course Unit | |
Course Prerequisite | No |
OBJECTIVES AND CONTENTS |
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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) |
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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 |
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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 |
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SEVİLENGÜL, O. (2016), General Accounting, Ankara: Gazi Publishing House |
ASSESSMENT |
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Assessment & Grading of In-Term Activities | Number of Activities | Degree of Contribution (%) | Description |
Level of Contribution | |||||
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0 | 1 | 2 | 3 | 4 | 5 |
KNOWLEDGE |
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Theoretical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Optician profession is equipped with the theoretical and practical knowledge. Optician terminology, health legislation, health Iaw has the knowledge and equipment. Optician profession within the framework of ethical rules, shall exercise the duties and fulfilling their responsibilities. Program graduates in the private sector can directorate responsible in opticianry institution or the institution have the right to become an Optician.
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0 | |||||
2 |
Basic epidemiological concepts and professional practice in learning to use these concepts appropriately. Optician about the professional is knowledgeable about the powers and responsibilities.
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0 | |||||
3 |
Eyeglasses, contact lenses and low vision devices (telescopic products, etc.). Has information about the basic vision devices.
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0 |
KNOWLEDGE |
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Factual |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Basic vision devices prescribed by the selection and preparation of sales to provide adaptation to the user.
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0 | |||||
2 |
Prescription glasses and contact lens diopters to measure and make the necessary settings for the installation.
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0 | |||||
3 |
Glasses for the preparation of the necessary equipment, tools and machines to use.
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0 |
SKILLS |
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Cognitive |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
The interdisciplinary team work, social responsibility, having to be enterprising individuals.
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3 | |||||
2 |
Opticians opticianry the computer programs used in the program are used in an effective manner.
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3 |
SKILLS |
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Practical |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Turkish language knowledge and ability to use professional development to follow the contemporary level of professional knowledge of foreign languages is to educate individuals.
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0 | |||||
2 |
Improving the social and cultural sense, to be aware of individual awareness.
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0 |
OCCUPATIONAL |
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Autonomy & Responsibility |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Of the obligations to be fulfilled successfully and correctly.
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0 | |||||
2 |
Knowing the risks to the health sector and industry make the right decisions.
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0 | |||||
3 |
Health sector and the sector's risk requires knowing the true teamwork in the unit, compatible and effective to çalışır.al.
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2 |
OCCUPATIONAL |
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Learning to Learn |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Regular training programs for professional and personal development will follow.
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0 | |||||
2 |
Optician keeps track of current events related to the industry.
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0 | |||||
3 |
Regarding Optician keeps pace with national and international developments.
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0 | |||||
4 |
The official institutions of health care institutions is subject knows.
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2 |
OCCUPATIONAL |
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Communication & Social |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Patients and relatives will communicate correctly with.
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0 | |||||
2 |
Issues of workplace privacy and patient confidentiality is authoritative.
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0 | |||||
3 |
Information about the effective use of communication technologies.
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0 |
OCCUPATIONAL |
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Occupational and/or Vocational |
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Programme Learning Outcomes | Level of Contribution | ||||||
0 | 1 | 2 | 3 | 4 | 5 | ||
1 |
Is knowledgeable about the health care industry.
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0 | |||||
2 |
Terminology specific to the health sector is dominant.
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0 | |||||
3 |
Health ethics in the context of universal ethical values by internalizing the work and knows that they need to act.
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0 |
WORKLOAD & ECTS CREDITS OF THE COURSE UNIT |
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Workload for Learning & Teaching Activities |
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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 |
Total Workload of the Course Unit | 97 | ||
Workload (h) / 25.5 | 3,8 | ||
ECTS Credits allocated for the Course Unit | 4,0 |