Faculty of Health Sciences · Health Management · Undergraduate
Course Objective
The objective of this course is to introduce students to the fundamental concepts of accounting, the logic of financial reporting, and the functioning of the accounting process in businesses. Upon completion of this course, students will possess the knowledge and skills to record business activities in accounting records, prepare basic financial statements, and interpret these statements.
Course Content
Definition, purpose, and basic concepts of accounting
Uniform Chart of Accounts and accounting principles
Accounting process and accounting record process
Period transactions and journal entries
Preparing a trial balance
Period-end procedures (closing entries, closing income and expense accounts)
Preparation of basic financial statements (Balance Sheet, Income Statement)
Required Resources
Öğr. Gör. Tolga Uysal ve Öğr. Gör. Mehmet Şenlik, Genel Muhasebe (Güncellenmiş 7. Baskı), Seçkin Yayıncılık, Eylül 2016: Ankara.
Dr. E. Feridun Yalvaç, Muhasebenin Temel İlkeleri Üniversite ve Yüksek Lisans Programları için Temel Ders Kitabı (1. Baskı), Bata Yayıncılık, Eylül 2016: İstanbul.
Recommended Resources
Articles to be given on the subject.
Presentation and other course materials given by the instructor
Explanations
Although this course is a theoretical course, examples including current hospital accounting records that require attendance will be examined. For this reason, as any loss of a lesson will affect the workability and understandability of the future lessons, it is essential for the students to participate in the lessons for the comprehensibility of the lesson.
Rules
Participation in this course is required. Participation rate is 70% as per IZU License Regulation. Students who do not attend this course at the expected rate (70%) fail to attend the course.
Course Learning Outcomes
- Explain the basic concepts and principles of accounting.
- Classify accounts according to the Uniform Chart of Accounts and apply the rules governing their operation.
- Record business transactions in the journal and the general ledger.
- Prepare a trial balance.
- Prepare the balance sheet and income statement.
Core Area Distribution
Teaching Methods
Assessment & Evaluation
ECTS / Workload
| Activity | Quantity | Duration (h) | Total Workload |
|---|---|---|---|
| Course Duration (Including Exam Week) | 16 | 3 | 48 |
| Out of Class Study Period | 16 | 3 | 48 |
| Midterm | 1 | 1 | 1 |
| Quiz | 0 | 0 | 0 |
| Assignment | 1 | 4 | 4 |
| Practice | 0 | 0 | 0 |
| Final | 1 | 1 | 1 |
Course Schedule
| Week | Subject | Preparation |
|---|---|---|
| 1 | Introduction to Accounting and Financial Statements | Mandatory and Auxiliary Resources |
| 2 | Accounts-Chart of Accounts-Basic Concepts-Accounting Principles | Mandatory and Auxiliary Resources |
| 3 | Accounting Documents and Books | Mandatory and Auxiliary Resources |
| 4 | Accounting Registration Systems | Mandatory and Auxiliary Resources |
| 5 | Asset Accounts | Mandatory and Auxiliary Resources |
| 6 | Resource Accounts | Mandatory and Auxiliary Resources |
| 7 | Income Statement Accounts | Mandatory and Auxiliary Resources |
| 8 | Midterm exam | Mandatory and Auxiliary Resources |
| 9 | Cost Accounts | Mandatory and Auxiliary Resources |
| 10 | Off-Balance Sheet Accounts | Mandatory and Auxiliary Resources |
| 11 | Periodic Sample Accounting Application | Mandatory and Auxiliary Resources |
| 12 | Examination of Periodic Accounting Records of a Health Institution | Mandatory and Auxiliary Resources |
| 13 | Examination of Periodic Accounting Records of a Health Institution | Mandatory and Auxiliary Resources |
| 14 | Examination of Periodic Accounting Records of a Health Institution | Mandatory and Auxiliary Resources |
| 15 | Examination of Periodic Accounting Records of a Health Organization | Mandatory and Auxiliary Resources |
| 16 | final examination | Mandatory and Auxiliary Resources |