GAZI UNIVERSITY INFORMATION PACKAGE - 2019 ACADEMIC YEAR

COURSE DESCRIPTION
ADVANCED ACCOUNTING PRACTICES IN HEALTH CARE/1230050
Course Title: ADVANCED ACCOUNTING PRACTICES IN HEALTH CARE
Credits 3 ECTS 7.5
Semester 1 Compulsory/Elective Elective
COURSE INFO
 -- LANGUAGE OF INSTRUCTION
  Turkish
 -- NAME OF LECTURER(S)
  Assoc.Prof. 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
Learn the principles generally accepted accounting.
Learn the basic concepts of accounting.
Learn the double entry method and functioning.
Have information about Turkey Accounting Standards.
Have information about Turkey Financial Reporting Standards.
 -- 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
  Financial Accounting
 --COURSE CONTENT
1. Week  The basic concepts of accounting, generally accepted accounting principles, The definition of balance, balance of fundamental equality, balance sheet
2. Week  Definition-balance sheet basis of equality, balance sheet effects of financial transactions, concept of account, account description, account of the o
3. Week  The concept of the chart of accounts, account coding, the uniform chart of accounts Double-sided recording method
4. Week  The concept of current assets, current assets forming the group accounts
5. Week  The concept of fixed assets, current assets forming the group accounts
6. Week  Debt (liabilities) concept, Short-term foreign resources that make up the accounts
7. Week  Forming long-term liabilities accounts
8. Week  Mid-Term
9. Week  The concept of equity, equity accounts form the group
10. Week  Finding profit or loss, income statement accounts and cost accounts
11. Week  Turkey Accounting Standards and Turkey Financial Reporting Standards and an overview of the historical development of
12. Week  From health care institutions to be used in the determination of Turkey Accounting Standards
13. Week  Practices related to Turkey Accounting Standards
14. Week  Practices related to Turkey Accounting Standards
15. Week  Practices related to Turkey Financial Reporting Standards
16. Week  Practices related to Turkey Financial Reporting Standards
 -- RECOMMENDED OR REQUIRED READING
  Örten Remzi, Kaval Hasan, Karapınar Aydın. Türkiye Muhasebe - Finansal Raporlama Standartları Uygulama ve Yorumları, Gazi Kitabevi, 7. Baskı, Ankara, 2014. Sevilengül, Orhan. Genel Muhasebe. Gazi Kitabevi, 17. Baskı, Ankara, 2014. Akdoğan Nalan, Sevilengül Orhan. Tekdüzen Muhasebe Sistemi. Gazi Kitabevi, 12. Baskı, Ankara, 2008. Özerhan Yıldız, Yanık Serap. Açıklamalı ve Örnek Uygulamalı Türkiye Muhasebe Standartları, Türkiye Finansal Raporlama Standartları, TÜRMOB Yayınları, 2. Baskı, Ankara, 2012.
 -- PLANNED LEARNING ACTIVITIES AND TEACHING METHODS
  Explanation and Discussion
 -- WORK PLACEMENT(S)
  -
 -- ASSESSMENT METHODS AND CRITERIA
 
Quantity
Percentage
 Mid-terms
1
20
 Assignment
1
20
 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
12
3
36
 Searching in Internet and Library
4
3
12
 Designing and Applying Materials
0
 Preparing Reports
5
3
15
 Preparing Presentation
6
3
18
 Presentation
1
1
1
 Mid-Term and Studying for Mid-Term
3
3
9
 Final and Studying for Final
5
3
15
 Other
10
3
30
 TOTAL WORKLOAD: 
181
 TOTAL WORKLOAD / 25: 
7.24
 ECTS: 
7.5
 -- COURSE'S CONTRIBUTION TO PROGRAM
NO
 PROGRAM LEARNING OUTCOMES
1
2
3
4
5
1In addition to knowledge about advanced research methods and techniques, employment of these methods and techniques are learned.X
2Skills are gained so that taking responsibility for solving problems about healthcare management scope in the complex and unpredicted situations such as crises and conflicts.X
3Fundamental concepts and basic functions of healthcare management is comprehended in the master degree.X
4Career development programs for staff who works on healthcare management activities and projects as an inferior position are planned and managed.X
5Accurate project methods are chosen and applied for enhancing project planning effectiveness.X
6Competency of generation innovative and creative ideas and also transformation of these ideas to real be gained.X
7A research which needs specialization on healthcare management and related disciplines can be individually or cooperatively as a member of a team conducted.X
8Skills on accession, assessment and application of current literature related to healthcare management are acquired.X
9Skills on chasing current developments related to healthcare management and skills on seeing, understanding, interpreting and creative idea generation in the terms of societal transformation is acquired.X
10Quantitative studies such as statistical and economical analyses used for administrative decisions can be conducted, also acting ethical and obeying societal, cultural, scientific codes during the collection, interpretation, application and communication of data/ knowledge are gained.X
11Skills on comprehension of fundamental components of health systems, health plans and politics in both Turkey and the world; recognition of leading actors in health system; assessment of health sector in the perspective of economical and financial dimensions; benchmarking different health systems are acquired.X
12Comprehension, assessment and implementation skills on basic management functions such as planning, organizing, coordinating, commanding and controlling are acquired.X
13Knowledge about healthcare management are communicated by means of using various materials and devices if necessary by talking at least one foreign language.X