GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
ACCOUNTING I/ISLE111
Course Title: ACCOUNTING I
Credits 3 ECTS 5
Semester 1 Compulsory/Elective Compulsory
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc.Prof. Dr. Seyhan ÇİL KOÇYİĞİT
 -- WEB SITE(S) OF LECTURER(S)
  http://www.websitem.gazi.edu.tr/site/seyhanc
 -- EMAIL(S) OF LECTURER(S)
  seyhanc@gazi.edu.tr
 -- LEARNING OUTCOMES OF THE COURSE UNIT
Learns the definition, the purpose, sections and functions of accounting.
Has knowledge about the basic concepts of accounting.
Learns the generally accepted accounting principles.
Learns the operation of the double entry method.
Learns the operation of the uniform accounting system of accounts.
Has knowledge about books must be kept by law.
Learns the principles of organizing balance sheet and income statement.
 -- MODE OF DELIVERY
  The mode of delivery of this course is Face to face
 -- PREREQUISITES AND CO-REQUISITES
  There is no prerequisite or co-requisite for this course.
 -- RECOMMENDED OPTIONAL PROGRAMME COMPONENTS
  There is no recommended optional programme component for this course.
 --COURSE CONTENT
1. Week  Definition of accounting, functions, sections, generally accepted accounting concepts
2. Week  Generally accepted accounting principles
3. Week  Definition of the balance sheet, the basic accounting equation, the effects of financial transactions to balance sheet, implementations that provide t
4. Week  Account concept, definition of account, the rules of operation of accounts,chart of accounts concept, coding of accounts, the uniform chart of account
5. Week  Double- entry Bookkeeping method, organizing opening balance sheet, journalizing, booking the ledger, organizing the monthly trial balance
6. Week  Continue to double-entry bookkeeping method, year-end inventory operations, adjusted trial balance, year-end balance shhet and income statement
7. Week  Application samples
8. Week  Midterm exam
9. Week  Asset concept, common properties at bookşng assets, current assets concept, accounts that create current assets, liquid assets (Cash Account)
10. Week  Liquid Assets (Banks Account, Checks on Hand Account, Issued Checks Account, Other Liquid Assets)
11. Week  Stocks and Bonds (variable-yield security)
12. Week  Stocks and Bonds (fixed-yield security)
13. Week  Trade Receivables
14. Week  Other Receivables
15. Week  General Review
16. Week  Final Exam
 -- RECOMMENDED OR REQUIRED READING
  Sevilengül, Orhan. Genel Muhasebe. Gazi Kitabevi, 17. Baskı, Ankara, 2014. Akdoğan Nalan, Sevilengül Orhan. Tekdüzen Muhasebe Sistemi. Gazi Kitabevi, 12. Baskı, Ankara, 2008.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Lecture, Question & Answer, Demonstration, Drill - Practise
 -- WORK PLACEMENT(S)
  -
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
40
 Assignment
0
0
 Exercises
0
0
 Projects
0
0
 Practice
0
0
 Quiz
0
0
 Contribution of In-term Studies to Overall Grade  
40
 Contribution of Final Examination to Overall Grade  
60
 -- WORKLOAD
 Efficiency  Total Week Count  Weekly Duration (in hour)  Total Workload in Semester
 Theoretical Study Hours of Course Per Week
12
3
36
 Practising Hours of Course Per Week
3
3
9
 Reading
8
3
24
 Searching in Internet and Library
4
3
12
 Designing and Applying Materials
0
 Preparing Reports
0
 Preparing Presentation
0
 Presentation
0
 Mid-Term and Studying for Mid-Term
3
3
9
 Final and Studying for Final
4
3
12
 Other
5
3
15
 TOTAL WORKLOAD: 
117
 TOTAL WORKLOAD / 25: 
4.68
 ECTS: 
5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1Attaining teorical and practical professional expertise and skills in the ares of organization and management, finance, accounting, economics, marketing, law sciences, and healthcare sciences.X
2Gaining vocational qualitificatons in order to work in professions such as hospital manager, assistant specialist, health military officer at public institutions and organizations, private sector and the military.X
3Attaining sufficient knowledge about economics, business (management, organization, public relations, human resources, cost accounting, marketing, financial accounting), law and public finance to comprehend and assess economic, administrative mechanisms of hospitals, healthcare businesses and health system.X
4Recognizing the ethical, social and legal responsibilities of health management career.X
5Attaining skills at subjects related to Turkish and foreign language at academic life and working life, information technology and fundamental computer programmes.X
6Learning the basic concepts at the area of healthcare managerment in perspectives of global, local, regional and in particular Turkey.X
7With the aim of attaining adequate knowledge about the relationship between health and development level, health statue of public, indicators of health, defending and developing health; having skills of accessing written and visual soruces, and analyzing and interpretating legislation.X
8Communicating with other health professionals who have leader characteristics and gaining aptitude to team work.X
9Chasing current events and innovations about health management, forecasting social transformation, improving professional growth and attaining refreshment skill.X
10Attaining knowledge about public health, epidemiology, environment health, occupational safety and health with respect to medical terminology.X
11Making statistical, quantitative and economic analysis in manageial decision making and acting convenient to social, scientific, cultural and ethical values at obtainig data, commenting, implementing and disseminating of the results stages considering the area.X
12Comprehending basic contents of health systems in Turkey and all over the world, understanding health plans and politics, recognizing leading parties of health system, assessing health industry in economic and financial aspects and benchmarking different health systems.X
13Learning, analyzing and implementing basic administrative functions as planning, organizing, executing, coordinating and controlling at healthcare organizations.X